HARMONIZATION OF TAX LEGISLATION IN THE FRAMEWORK OF THE EAEU

Abstract

Harmonization is the convergence of legislation of member States, aimed at the establishment at the establishment of similar (comparable) normative legal regulation in separate spheres, which, in contrast to unification, does not create uniform standards. This process is complex in nature and is based on principles such as coherence, synchronization, consistency and priority. Currently, the EEU has developed a comprehensive regulatory framework on the basis of which the harmonization of tax legislation. In connection with such volume of legal regulation in theory, it is assumed the allocation of a separate industry - the tax law of the EAEU. In the Russian Federation is working on the harmonization of tax legislation in accordance with the acts Community, both legislative and regulation level. Despite the achieved level of uniformity of the law, in the domestic legislation of the participating countries there are some contradictions, which emphasizes the need to continue the harmonization process.