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Features of tax harmonization in the countries of the European Union

Sapozhnikova Ekaterina Yurievna  (Candidate of Economic Sciences, Don State Technical University)

Borisova Anna Anatolyevna  (Ph.D., associate professor of the Polytechnic Institute (branch) of the Don State Technical University in Taganrog)

Khaibullina Irina Vasilievna  (Candidate of Philosophy, Magnitogorsk Technical University. G.I. Nosov)

Currently, the most developed integration association is the European Union, whose main predecessor is the European Economic Community - was estab-lished in 1957. The task now in the EU on the agenda is the formation and strengthening of the economic, monetary and political union of countries - par-ticipants. Integration within the framework of the EU affects virtually all aspects of the relations of the EU member states - politics, economy, social and cultural spheres. To denote this process in the EU, the term "tax harmonization" is used. The driving force and incentive for the harmonization of taxation in the member countries of the European Union are the processes of deepening inter-national economic integration. At the same time, the rapprochement of the tax systems of the states participating in the integration association exerts a reverse stimulating effect on the further development of integration processes in other areas. The relevance of the study is due to the importance and special role of tax harmonization within the framework of deepening European economic integra-tion, the development of a single internal market of the European Union, the formation of an economic and monetary union in the EU. The objectives of the study are to determine the tax harmonization and justify its need for an integra-tion association at mature stages of its development, identify and analyze the factors affecting the process of tax harmonization in the countries of the Euro-pean Union.

Keywords:economy, taxes, tax harmonization, regulation of the tax system
 

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Citation link:
Sapozhnikova E. Y., Borisova A. A., Khaibullina I. V. Features of tax harmonization in the countries of the European Union // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2018. -№03. -С. 116-121
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