Realization of Principles of the Basic World Tax Code in Russian Tax System
Globalization, internationalization, integration are a tendency of development of economics and law. Tax law is not an exception in this process. World community tries to unify norms of tax law, to implement a united tax policy, which promotes free transaction of goods, services and financial assets...
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| Format: | Article |
| Language: | English |
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Moscow State Institute of International Relations (MGIMO)
2009-09-01
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| Series: | Московский журнал международного права |
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| Online Access: | https://www.mjil.ru/jour/article/view/1131 |
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| _version_ | 1849303773068918784 |
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| author | O. A. Borzunova |
| author_facet | O. A. Borzunova |
| author_sort | O. A. Borzunova |
| collection | DOAJ |
| description | Globalization, internationalization, integration are a tendency of development of economics and law. Tax law is not an exception in this process. World community tries to unify norms of tax law, to implement a united tax policy, which promotes free transaction of goods, services and financial assets. Basic World Tax Code (BWTC) is one of such universal world instrument; its implementation is developed in this article.The author emphasizes Russia exercised many norms of Basic world tax code in the Tax Code of Russian Federation. |
| format | Article |
| id | doaj-art-1ea6be81dce9455f9e9b1d4e495439a7 |
| institution | Kabale University |
| issn | 0869-0049 2619-0893 |
| language | English |
| publishDate | 2009-09-01 |
| publisher | Moscow State Institute of International Relations (MGIMO) |
| record_format | Article |
| series | Московский журнал международного права |
| spelling | doaj-art-1ea6be81dce9455f9e9b1d4e495439a72025-08-20T03:55:58ZengMoscow State Institute of International Relations (MGIMO)Московский журнал международного права0869-00492619-08932009-09-010322623810.24833/0869-0049-2009-3-226-2381077Realization of Principles of the Basic World Tax Code in Russian Tax SystemO. A. Borzunova0State Duma of the Russian FederationGlobalization, internationalization, integration are a tendency of development of economics and law. Tax law is not an exception in this process. World community tries to unify norms of tax law, to implement a united tax policy, which promotes free transaction of goods, services and financial assets. Basic World Tax Code (BWTC) is one of such universal world instrument; its implementation is developed in this article.The author emphasizes Russia exercised many norms of Basic world tax code in the Tax Code of Russian Federation.https://www.mjil.ru/jour/article/view/1131tax reformtax code of russian federationimplementation of norms of basic world tax codeprinciples of construction of a tax systemtransition countries |
| spellingShingle | O. A. Borzunova Realization of Principles of the Basic World Tax Code in Russian Tax System Московский журнал международного права tax reform tax code of russian federation implementation of norms of basic world tax code principles of construction of a tax system transition countries |
| title | Realization of Principles of the Basic World Tax Code in Russian Tax System |
| title_full | Realization of Principles of the Basic World Tax Code in Russian Tax System |
| title_fullStr | Realization of Principles of the Basic World Tax Code in Russian Tax System |
| title_full_unstemmed | Realization of Principles of the Basic World Tax Code in Russian Tax System |
| title_short | Realization of Principles of the Basic World Tax Code in Russian Tax System |
| title_sort | realization of principles of the basic world tax code in russian tax system |
| topic | tax reform tax code of russian federation implementation of norms of basic world tax code principles of construction of a tax system transition countries |
| url | https://www.mjil.ru/jour/article/view/1131 |
| work_keys_str_mv | AT oaborzunova realizationofprinciplesofthebasicworldtaxcodeinrussiantaxsystem |