Realization of Principles of the Basic World Tax Code in Russian Tax System
Globalization, internationalization, integration are a tendency of development of economics and law. Tax law is not an exception in this process. World community tries to unify norms of tax law, to implement a united tax policy, which promotes free transaction of goods, services and financial assets...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Moscow State Institute of International Relations (MGIMO)
2009-09-01
|
| Series: | Московский журнал международного права |
| Subjects: | |
| Online Access: | https://www.mjil.ru/jour/article/view/1131 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Summary: | Globalization, internationalization, integration are a tendency of development of economics and law. Tax law is not an exception in this process. World community tries to unify norms of tax law, to implement a united tax policy, which promotes free transaction of goods, services and financial assets. Basic World Tax Code (BWTC) is one of such universal world instrument; its implementation is developed in this article.The author emphasizes Russia exercised many norms of Basic world tax code in the Tax Code of Russian Federation. |
|---|---|
| ISSN: | 0869-0049 2619-0893 |