Legal regulation of tax control in the Eurasian Economic Union: environmental implications

Abstract

I. Ignatovskaya, N. Grinchinko, V. Zubkova

Economic integration of states within the Eurasian Economic Union implies the creation of not only international agreements regulating economic relations, but also harmonization and unification of national environmental legislation. This research is devoted to the issues of legal regulation of forms of environmental tax control in the national legislation of the EAEC member states: Russian Federation, Republic of Belarus, Republic of Kazakhstan, Kyrgyz Republic, and Republic of Armenia. The identified regularities in the legal regulation of forms of tax control may be the basis for the development of unified approaches to tax control in the territory of the Eurasian Economic Union member states.

Keywords: tax control, forms of tax control, tax audits, tax monitoring, harmonization of tax legislation, model Tax Code.
 

References

 

A review of tax systems of the Eurasian Economic Union member states. (2019). N.T. Mambetaliev (Ed.). Moscow. Official website of the Eurasian Economic Commission. Available from:  http://www.eurasiancommission.org/ru/Documents/???????%20???????????%20???????%20????????%20?????%202019.pdf

Resolution No. 49-11 of the Interparliamentary Assembly of the CIS Member States "On the third part of "Tax Administration" of the Model Tax Code for the CIS Member States". (2014). Unified Register of Legal Acts and Other CIS Documents. Available from: http://cis.minsk.by/

The Tax Code of the Kyrgyz Republic No 230. (2019c). Information system "Paragraph". Available from: https://online.zakon.kz/m/document?doc_id=30355506

The Tax Code of the Republic of Armenia NR-165. (2016). Official website of the National Assembly of the Republic of Armenia [electronic resource]. Available from: http://www.parliament.am/law_docs5/011116HO165_rus.pdf

The Tax Code of the Republic of Belarus. (2018). The Law of the Republic of Belarus No 159-??). National Legal Internet Portal of the Republic of Belarus. Available from: http://www.nalog.gov.by/uploads/documents/NK_ot_2018-12-30_N_159-z.pdf

The Tax Code of the Republic of Kazakhstan "On Taxes and Other Obligatory Payments to the Budget. (2019b). Tax Code No 120-VI. The Reference Control Bank of the NBRK in electronic form. Available from: https://zan.gov.kz/client/#!/doc/117004/rus

The Tax Code of the Russian Federation (Part I) No 146-FZ (2019a). Reference legal system "Garant". Available from: http://ivo.garant.ru/#/document/10900200/paragraph/1:2/

Treaty on the Eurasian Economic Union (2014). Official Internet portal of legal information. Available from: http://www.pravo.gov.ru/

Share this article