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CIS Model Tax Code as an Instrument of Integration

Author

Listed:
  • Igor V. Gorsky

    (State University of the Ministry of Finance of the Russia, Moscow, Russia)

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.

Suggested Citation

  • Igor V. Gorsky, 2012. "CIS Model Tax Code as an Instrument of Integration," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 31-36, April.
    • Handle: RePEc:fru:finjrn:120204:p:31-36
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    File URL: http://www.nifi.ru/images/FILES/Journal/Archive/2012/2/statii/2012_02_04.pdf
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    Citations

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    Cited by:

    1. Anna V. Tikhonova, 2021. "Key Issues of Taxation of the Self-Employed in the CIS Countries," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 81-97, December.

    More about this item

    Keywords

    international economic cooperation; the Commonwealth of Independent States; tax policy coordination; CIS Model Tax Code; tax systems convergence;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • F38 - International Economics - - International Finance - - - International Financial Policy: Financial Transactions Tax; Capital Controls

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