Template-Type: ReDIF-Article 1.0
Author-Name: Igor V. Gorsky
Author-Email: igor-gorskij@yandex.ru
Author-Workplace-Name: State University of the Ministry of Finance of the Russia, Moscow, Russia
Title: CIS Model Tax Code as an Instrument of Integration
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.
Classification-JEL: H20, H22, F38
Keywords: international economic cooperation, the Commonwealth of Independent States, tax policy coordination, CIS Model Tax Code, tax systems convergence
Journal: Finansovyj žhurnal — Financial Journal
Pages: 31-36
Issue: 2
Year: 2012
Month: April
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2012/2/statii/2012_02_04.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:120204:p:31-36