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Integration Processes Regulation of VAT in the EU and the EAEU: Comparative Legal Analysis

Student: Sidorenkov Denis

Supervisor: Mikhail Orlov

Faculty: Faculty of Law

Educational Programme: Financial, Tax and Customs Law (Master)

Year of Graduation: 2019

The work is devoted to the comparative legal analysis of the value added tax in the EAEU. The purpose of the WRC is to identify confirmation or refutation of the hypothesis that the EU experience is relevant for the Eurasian economic Union. In accordance with the goal in this work, it is necessary to solve the following tasks: 1.identify the prerequisites for the formation of the EU and the EAEU, as well as the reasons for the beginning of harmonization of VAT within these unions; 2. to trace the process of formation of the harmonized legislation to give it an assessment; 3. reflect the most essential elements of the current regulation and their regulatory consolidation; 4.identify the most common problems associated with the regulation of VAT in both Unions ; To solve the tasks set in the study, both General (methods of analysis, synthesis, deduction and induction, comparison, analogy) and particular scientific (logical, statistical, historical methods, as well as the method of system analysis) methods of cognition were used. Key method: the comparative-legal. The main results of the study are the following conclusions. The hypothesis can be considered confirmed. The main level of VAT regulation in the EU is supranational, national legislation complements what has not been regulated at the supranational level. Of course, the experience of the European community is relevant for the Eurasian economic Union, but the borrowing of existing experience should be made taking into account the existing difference between the Unions in their economic, political and legal development.

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