THEORY OF HARMONIZATION OF TAX RELATIONS IN THE PRACTICE OF RUSSIAN LEGISLATION

• Main Author: Lyubov A. Mironova
• Format: Article
• Language: Russian
• Published: Plekhanov Russian University of Economics 2016-08-01
• Series: Statistika i Èkonomika
• Subjects: гармонизация; гармонизация налоговых отношений; принципы гармонизации; социология налога; горизонтальный мониторинг; harmonization; harmonization of tax relations; the principles of harmonization; sociology tax horizontal monitoring
• Online Access: https://statecon.rea.ru/jour/article/view/353
• ISSN: 2500-3925

This article discusses the concept of harmonization of tax relations and its basic principles, the first steps of Russia on the way of harmonization on the example of the experiment on introduction of horizontal monitoring.