CIS Model Tax Code as an Instrument of Integration

Igor V. Gorsky ()
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Igor V. Gorsky: State University of the Ministry of Finance of the Russia, Moscow, Russia

Finansovyj žhurnal — Financial Journal, 2012, issue 2, 31-36

Abstract: The article analyses enhancement of coordination of tax relations within the former USSR countries reviews certain approaches thereto. Key areas of interaction among the CIS countries are convergence of the national business environment, loosening of the administrative barriers and enhancement of the industrial, trade and science links. This is what the Model CIS Tax Code should promote.

Keywords: international economic cooperation; the Commonwealth of Independent States; tax policy coordination; CIS Model Tax Code; tax systems convergence (search for similar items in EconPapers)
JEL-codes: F38 H20 H22 (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:120204:p:31-36

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