K.A. Ponomareva

The Fundamental Freedoms and their Influence on Profit Taxation in EU and EAEU

2020. No. 3. P. 185–206 [issue contents]
The article considers the role of fundamental freedoms in the mechanism of taxintegration. The tax law of an integration association serves as a means of creating andproper functioning of the internal market, which is a space without internal borders, in theterritory of which, in accordance with the constituent agreements, the free movementof goods, services, capital and labor is ensured. It is proved that the rules governing theaction of fundamental freedoms are the rules of direct action with no harmonizing effect,but prohibit discrimination and restrictions within the association. Modern cross-bordertax relations require the creation of an effective multi-level system of legal regulationbased on the norms of international, supranational and national law. The study allowedto highlight the direction of the impact of fundamental freedoms on the legal regimeof profit and income taxation in the European Union (hereinafter — the EU) and theEurasian Economic Union (hereinafter — the EAEU), as well as to identify similaritiesand differences in the mechanisms of harmonization of profit and income taxation in theEU and the EAEU. The methodological basis of the research consists of both generalscientific methods (dialectical-materialistic, systemic, induction, deduction, analysis,synthesis) and interdisciplinary research methods. The study is based on a comparativelegal method that allows to compare similar legal problems existing in the legislationand international treaties of the EAEU and the EU, as well as to identify the best waysto solve them. The formal legal method and the historical legal method are also usedin the article. The conceptual difference between ways of harmonization in the areasof direct and indirect taxation is substantiated: direct taxation has less impact on thefunctioning of the Union economy in comparison with indirect taxation. Legal regulationof direct taxation remains within the competence of Member States and is carried out atthe level of integration associations only in certain areas related to the implementation offundamental freedoms. In addition, the study revealed the specifics of the principle of taxsovereignty in the field of integration tax law: tax sovereignty causes both the problem oftax competition and its solution in the form of cooperation of Member States.
For citation: Ponomareva K.A. (2020) The Fundamental Freedoms and their Influence on Profit Taxation in EU and EAEU. Pravo. Zhurnal Vysshey shkoly ekonomiki, no 3, pp. 185–206 (in Russian) DOI: 10.17323/2072-8166.2020.3.185.206
Citation: Ponomareva K. (2020) Osnovnye svobody i ikh vliyanie na rezhim nalogooblozheniya pribyli i dokhodov v Evropeyskom soyuze i Evraziyskom ekonomicheskom soyuze [The Fundamental Freedoms and their Influence on Profit Taxation in EU and EAEU]. Pravo. Zhurnal Vysshey shkoly ekonomiki, no 3, pp. 185-206 (in Russian)
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