To the Question of Interstate Cooperation in the Tax Sphere (Financial and Legal and Problematic Aspects)
- Authors: Ivanova E.S.1, Barkova A.V.1
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Affiliations:
- Financial University under the Government of the Russian Federation
- Issue: Vol 18, No 2 (2022)
- Pages: 60-69
- Section: Articles
- URL: https://journals.eco-vector.com/2541-8025/article/view/531860
- ID: 531860
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Abstract
The article describes the issues of international interaction and cooperation within the framework of the tax sphere. In the course of the study, it was determined what is included in the concept of international cooperation in taxation, the subject, principles, goals, forms of such cooperation and interaction were determined. It is important that authors identify the main tasks that need to be addressed within the framework of such interaction, in particular, the elimination of multiple taxation and its negative consequences, counteracting unscrupulous tax policy; mutual administrative assistance and exchange of information; ensuring the protection of the interests of its subjects. As a result of the study, the authors come to the conclusion that it is necessary to further improve the legislation on the exchange of tax information and, in this regard, expand the powers of the authorized government agencies.
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About the authors
Elena S. Ivanova
Financial University under the Government of the Russian Federation
Email: ivanovael@mail.ru
Cand. Sci. (Law), Associate Professor, Department of legal regulation of economic activity, faculty of law Moscow, Russian Federation
Alina V. Barkova
Financial University under the Government of the Russian Federation
Email: avbarkova@fa.ru
Cand. Sci. (Law), Senior Lecturer, Department of Legal Regulation of economic activity, faculty of law Moscow, Russian Federation
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