Legal Regulation of Tax Control in the Legislation of the Member States of the Eurasian Economic Union: the General and Peculiarities

  • I.I. Ignatovskaya Altai State University (Barnaul, Russia) Email: irign2010@mail.ru
DOI_disc_logo https://doi.org/10.14258/izvasu(2018)6-15
Keywords: tax control, tax legislation, Eurasian Economic Union, tax audit, forms of tax control

Abstract

The common economic space proclaimed by the creation of the Eurasian economic Union is impossible without legal support. One of the most important areas of legal regulation is tax relations. Since the Treaty on the Eurasian Economic Union pays little attention to the regulation of tax relations, in contrast to customs, this article attempts to analyze the tax legislation of the EAEU member States: the Russian Federation, the Republic of Belarus, the Republic of Kazakhstan, the Kyrgyz Republic and the Republic of Armenia. The main emphasis is made on the analysis of the rules on the legal regulation of tax control in these states. This choice results from the fact that without an effective system of tax control it is impossible to ensure the proper fulfillment of the tax obligation, since tax relations are initially very conflicting.

The publication found that the EAEU member States use a common approach to interpret the concept of "tax control", defining it through the exercise of the powers of the tax authorities. At the same time, the forms of tax control in the states are different. The main form of tax control in all EAC member states is the tax audit as the most effective way to detect and prevent tax offenses.

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Author Biography

I.I. Ignatovskaya, Altai State University (Barnaul, Russia)

кандидат юридических наук, доцент, и.о. заведующего кафедрой конституционного и международного права

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Published
2018-12-10
How to Cite
Ignatovskaya I. Legal Regulation of Tax Control in the Legislation of the Member States of the Eurasian Economic Union: the General and Peculiarities // Izvestiya of Altai State University, 2018, № 6(104). P. 79-83 DOI: 10.14258/izvasu(2018)6-15. URL: https://izvestiya.asu.ru/article/view/%282018%296-15.
Issue
No 6(104) (2018): Izvestiya of Altai State University
Section
Публичное право

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