The Logic and Issues of International Regional Tax Integration

Ekaterina Kudryashova

MPRA Paper from University Library of Munich, Germany

Abstract: The article is devoted to the issues of international regional tax integration. The international economic integration has two mainstreams: global and regional economic integration. The global tax integration is concerned only with double taxation matters while the regional tax integration aims at procuring of four fundamental freedoms of common market and goes far beyond the elimination of double taxation. The legal solution for both global and regional international tax integration can not be found on the base of traditional conflict of laws method (sometimes called collision technique). Only the substantive law instruments meet the needs of both types of tax integration. The experience of international regional tax integration shows the examples of integration (or community) tax law system formation which include both supra-national and national sources of law. The tax harmonization is usually started with indirect taxes and indirect taxes harmonization reaches the highest level. The tax harmonization covers the tax administration issues. The direct taxes are usually harmonized later and only with reference to selected issues. Taxes are part of sovereignty which is vested in particular state therefore supra-national entities do not have their own tax systems.

Keywords: tax harmonization; international economic integration; the European Union; european tax law; community tax law; international tax law; tax administration; indirect taxes; VAT; excise duties; taxes on income and capital (search for similar items in EconPapers)
JEL-codes: F1 F10 F36 F6 H2 H3 K0 (search for similar items in EconPapers)
Date: 2016
New Economics Papers: this item is included in nep-law and nep-pbe
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Published in Russian Law: Theory and Practice 2 (2016): pp. 42-48

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