REALIZATION OF TAX SOVEREIGNTY IN VALUE-ADDED TAXATION OF CROSS-BORDER TRANSACTIONS

被引：0

作者：

Paul, Aleksei ^{[1
,2
]}

机构：

[1] Voronezh State Univ, Financial Law Dept, Fac Law, Voronezh, Russia

[2] Informat & Org Ctr Res Publ Finances & Tax Law Co, Voronezh, Russia

来源：

TAX SOVEREIGNTY AND THE CONCEPT OF FISCAL RULE-MAKING IN THE COUNTRIES OF CENTRAL AND EASTERN EUROPE, CONFERENCE PROCEEDINGS | 2018年

关键词：

Tax sovereignty; value-added tax; import of goods; export of goods; zero rate; destination principle; source principle; European Union; Eurasian Economic Union;

D O I：

暂无

中图分类号：

K9 [地理];

学科分类号：

0705 ;

摘要：

This contribution deals with tax sovereignty realization in value-added tax regulation. The main aim of the contribution is to confirm that value-added taxation has some peculiar properties concerning cross -border transaction, especially in case if the transactions take place between countries who are member of economic union. The author uses formal method for analysis of statutory acts and legal precedents as well as a comparative method analyzing experience of EU and its applicability for EEU.

引用

页码：76 / 83

页数：8