Nikolaev A.M., Murzagaliev E.Ch. Current Problems of Struggle Against International Tax Crimes in the New Integration Associations

Andrey M. Nikolaev
Doctor of Juridical Sciences, Professor, Department of International Law,
Peoples’ Friendship University of Russia
Miklukho-Maklaya St., 6, 117198 Moscow, Russian Federation,  This email address is being protected from spambots. You need JavaScript enabled to view it.  

Erdos Ch. Murzagaliev
Assistant Professor, Department of International Law
Eurasian National University named after L.N. Gumilev
Satpaeva St., 2, 010008 Astana, Kazakhstan, This email address is being protected from spambots. You need JavaScript enabled to view it.

Introduction. The authors examine the contemporary issues of legal regulation of struggle against tax crimes of an international character in the Eurasian Economic Union (EEU). The article deals with the basic provisions of the criminal legislation of the member countries of the EEU and international acts and their impact on the regulation of struggle against tax crimes of international concern.
The differences and conflict rules in the legislation of the member countries of the EEU and the lack of a unified act on the EEU level leads to the appearance of new schemes of tax fraud and new ways to tax evasion to illegal VAT refunds, in the accompanying documents indicated the underestimated value of goods and products. This not only harms the budget, but violates the principle of fair competition in the market and leads to the bankruptcy of domestic enterprises. On the territory of the member countries of the EEU there is a single Customs Code.
However, the fight against evasion of tax and customs duties in the Member States differs significantly and in this connection, the authors’ goal is to research current problems of struggle against tax crimes of international character in the new integration associations. Methods. The methodological basis for this study is a set of scientific methods, among which the main place is occupied by the methods of analysis and synthesis, methods of system and comparative-legal. Results. The comprehensive comparative analysis of criminal legislation of the member-countries of the Eurasian Economic Union has led to the conclusion that the fight against evasion of tax and customs payments in member States differs significantly and is not regulated by a unified legislation. Conclusions. The study suggested to implement a common approach to the determination of the amounts of the assessment of damages and the penalties for committing a tax crime but also to create a supranational criminal legislation and legislation on administrative offences. Harmonization in this area will allow the countries participating in the EEU to effectively implement a joint policy on struggle against tax crimes of an international character.

Key words: international tax crimes, EEU, tax law, legal regulation, international law, integration associations.

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