Harmonization of income taxation of individuals in the Eurasian economic union countries

The development trends and the state of income tax systems in the world and the countries of the Eurasian Economic Union have been analyzed. Their similarities and differences have been revealed. The problem of harmonization of the legislation of income taxation of individuals has been considered. T...

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Autor principal:	Yu. D. Shmelev
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2019
Materias:	harmonization efficiency justice family taxation progressive taxation Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/c9a9acf2760c4448a8dbc809a8f7c7b3
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spelling	oai:doaj.org-article:c9a9acf2760c4448a8dbc809a8f7c7b32021-12-03T07:43:28ZHarmonization of income taxation of individuals in the Eurasian economic union countries1816-42772686-841510.26425/1816-4277-2019-3-120-126https://doaj.org/article/c9a9acf2760c4448a8dbc809a8f7c7b32019-04-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/1344https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The development trends and the state of income tax systems in the world and the countries of the Eurasian Economic Union have been analyzed. Their similarities and differences have been revealed. The problem of harmonization of the legislation of income taxation of individuals has been considered. The assessment of justice and efficiency of the existing systems of income taxation in the countries of the Eurasian Economic Union has been carried out. The concept of harmonization has been proposed, which allows not only to unify the laws of the Eurasian Economic Union countries, but also to ensure an increase of the efficiency and fairness of the system of income taxation of individuals.Yu. D. ShmelevPublishing House of the State University of Managementarticleharmonizationefficiencyjusticefamily taxationprogressive taxationSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 3, Pp 120-126 (2019)
institution	DOAJ
collection	DOAJ
language	RU
topic	harmonization efficiency justice family taxation progressive taxation Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	harmonization efficiency justice family taxation progressive taxation Sociology (General) HM401-1281 Economics as a science HB71-74 Yu. D. Shmelev Harmonization of income taxation of individuals in the Eurasian economic union countries
description	The development trends and the state of income tax systems in the world and the countries of the Eurasian Economic Union have been analyzed. Their similarities and differences have been revealed. The problem of harmonization of the legislation of income taxation of individuals has been considered. The assessment of justice and efficiency of the existing systems of income taxation in the countries of the Eurasian Economic Union has been carried out. The concept of harmonization has been proposed, which allows not only to unify the laws of the Eurasian Economic Union countries, but also to ensure an increase of the efficiency and fairness of the system of income taxation of individuals.
format	article
author	Yu. D. Shmelev
author_facet	Yu. D. Shmelev
author_sort	Yu. D. Shmelev
title	Harmonization of income taxation of individuals in the Eurasian economic union countries
title_short	Harmonization of income taxation of individuals in the Eurasian economic union countries
title_full	Harmonization of income taxation of individuals in the Eurasian economic union countries
title_fullStr	Harmonization of income taxation of individuals in the Eurasian economic union countries
title_full_unstemmed	Harmonization of income taxation of individuals in the Eurasian economic union countries
title_sort	harmonization of income taxation of individuals in the eurasian economic union countries
publisher	Publishing House of the State University of Management
publishDate	2019
url	https://doaj.org/article/c9a9acf2760c4448a8dbc809a8f7c7b3
work_keys_str_mv	AT yudshmelev harmonizationofincometaxationofindividualsintheeurasianeconomicunioncountries
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Harmonization of income taxation of individuals in the Eurasian economic union countries

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