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http://ea.donntu.ru/handle/123456789/29314
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| Название: | ИНСТИТУЦИОНАЛЬНЫЕ ПРОБЛЕМЫ НАЛОГОВОЙ ПОЛИТИКИ В РАМКАХ ИНТЕГРИРОВАННЫХ ПРОСТРАНСТВ |
| Другие названия: | Institutional Problems of Tax Policy in the Framework of Integrated Limits |
| Авторы: | Груша, А.В.
Grusha, A.V. |
| Ключевые слова: | институциональная экономика
международная экономическая интеграция
налоговая координация
налоговая конкуренция
налогообложение
гипотеза Тибу
глобализация
міжнародна економічна інтеграція
податкова координація
податковаи конкуренція
оподаткування
гіпотеза Тібу
international economic integration
tax coordination
tax competition
Tibu’s hypothesis
transnational cooperation in tax sphere |
| Дата публикации: | 2014 |
| Издатель: | ДонНТУ |
| Библиографическое описание: | Наукові праці Донецького національного технічного університету. Серія: Економічна. №1 (11) / ДВНЗ "ДонНТУ" ; редкол.: В.В. Дементьєв (голов. ред.) та ін. - Донецьк : ДВНЗ "ДонНТУ", 2014. |
| Аннотация: | Статья посвящена анализу институциональных проблем налоговой политики, связанных
с формированием интегрированных пространств. Представлена концепция налоговой координации в рамках международной экономической интеграции, теоретической основой которой является гипотеза Чарльза Тибу. Рассмотрен практический опыт использования института налоговой конкуренции и института наднационального сотрудничества в качестве
инструментов налоговой координации при функционировании Единого экономического пространства Республики Беларусь, Российской
Федерации и Республики Казахстан, а также Европейского союза. |
| Описание: | Globalization is one of the key processes of
theeconomy of the XXI century, the core of which is an international economic integration. Passing from one stage of economic integration to another, contracting parties of integrated associations are gradually losing their national sovereignty in the sphere of economic policy, giving the powers to supranational bodies. To this end it seems appropriate to learn institutional problems of tax policy within the framework of forming integrated limits. The key aspect of tax policy as a part of integrated limits is a choice of the form of tax coordination: the Institute of tax competition and the Institute of supranational cooperation in the sphere of tax liability. Tax competition is a competition between the member states of the integrated limits in order to
attract mobile factors of production on their territo-ry as well as a flow of goods and services by means of forming a particular taxation to maximize their
income.
Basic forms of taxation in national cooperation are rapprochement, unification and harmonization of tax system.
As a solution to the problem of choosing the
form of tax coordination in the framework of the international economic integration is Charles Tibu’s theoretical concept.
By studying the peculiarities of every stage of integration you can underline the following:
1. tax competition takes place at different
stages of integration processes, but its boundaries are limited;
2. Tibu’s hypothesis is modified to a certain stage of integration and then it operates according to its initial characteristics;
3. tax coordination is essential and justified phenomenon within the framework of integrated processes, thus, it has its distinctive features and forms at every stage of integration.
The practical experience of using the Institute of tax competition and the Institute for transnational cooperation as a tool for tax coordination in the
course of functioning of the Common Economic
Space of Belarus, the Russian Federation and the Republic of Kazakhstan (CES), as well as European Union, is studied on the basis of theoretical concept.
The Common Economic Space of Belarus, the
Russian Federation and the Republic of Kazakhstan is an integrated union functioning at the stage of formation of the common market. According to the introduced concept, the most effective form of tax
coordination at this stage is the Institute of tax competition.
Despite the fact that the CES member states
vary in simplicity of tax system, tax rates, preference schemes, it is impossible to speak about the functioning of the Institution of tax competition to the full
extent. It is connected with the lack ofdecentralization in tax system in each of the countries. The European Union is the only one functioning economic Union in the world. The most effective form of tax coordination at this stage of economic
integration is the harmonization of taxation systems of the member states. Despitethe series of steps in the sphere of transnational cooperation in the field
of taxation, the issues of system coordination of direct taxation, the transition to the system of value
added tax collection on the principle of the country of origin and other, remain open.
Thus, despite the fact that the harmonization of tax systems of the member States is the final goal of international economic integration, objective reasons still remain, in accordance with which the achievement of this goal is not possible today. |
| URI: | http://ea.donntu.org/handle/123456789/29314 |
| Располагается в коллекциях: | Випуск 1 (11)
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