欧盟跨国公司税收的法律规制

IF 0.4 Q3 LAW
K. Smyrnova, Mykhailo Mykievych, A. Fedorova, Ivan Bratsuk, Zoryana Makarukha
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引用次数: 0

摘要

摘要本研究的目的是在分析乌克兰和世界研究的基础上,确定欧盟(EU)跨国公司的税收原则,以及该领域法律规范的有效性。研究这一问题的主要方法是对研究主题的科学文献进行回顾和批判性分析的方法,以及逻辑推理、科学抽象和系统方法的方法,该方法允许对欧盟成员国跨国公司的税收程序差异进行全面检查。该研究提出了欧洲联盟跨国公司税收领域税收协调的专题问题。该文件指出,欧盟成员国的优先事项在更大程度上旨在打击跨国公司对税基的侵蚀和逃税行为,而不是消除内部市场的税收障碍。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Legal Regulation of Taxation of Transnational Corporations in the European Union
Abstract The purpose of this study is to identify the principles of taxation of transnational corporations in the European Union (EU), as well as the effectiveness of legal norms in this area based on the analysis of Ukrainian and world studies. The leading approach to the study of this problem is the method of review and critical analysis of the scientific literature on the subject of the study, as well as methods of logical deduction, scientific abstractions and a systematic approach that allows a comprehensive examination of the differences in the taxation procedures of transnational corporations in the EU Member States. The study presents topical issues of tax harmonisation in the field of taxation of transnational corporations in the European Union. The paper notes that the priorities of the EU Member States are aimed to a greater extent at combating the erosion of the tax base and tax evasion by transnational corporations than at eliminating tax obstacles in the internal market.
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来源期刊
CiteScore
0.80
自引率
0.00%
发文量
11
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