of December 2, 2009 No. 10
About Recommendations about harmonization of the legislation of state members of EurAsEC about the income tax (on the basis of the comparative and legal analysis of national legal systems)
The bureau of Inter-parliamentary Assembly decides:
1. Approve taking into account the arrived notes the MPA provided by the Permanent commission of EurAsEC on economic policy the draft of Recommendations about harmonization of the legislation of state members of EurAsEC on the income tax (is attached).
2. Submit Recommendations in parliaments of state members of EurAsEC and Integration Committee for use in work on harmonization of the national legal system and enhancement of the legal base of Community.
Chairman
Inter-parliamentary Assembly of B. V. Batur
Appendix
to the resolution of EurAsEC MPA Bureau of December 2, 2009 No. 10
The policy in the field of the taxation is one of the most important elements of state regulation. Being the main source of replenishment of government budgets and off-budget funds, taxes perform function of the main fiscal mechanism of redistribution of national income according to the established public priorities, and also the regulating lever of stimulation and development of economy.
In all state members of EurAsEC the income tax is one of the main revenues of the budget and acts as peculiar economic category with resistant internal properties and patterns of development. The main benefit of the profitable taxation is direct dependence of the amount of the paid tax on the size of the got profit (income).
The carried-out comparative and legal analysis showed that national tax legislations of state members of EurAsEC in general are developed rather fully, however it is impossible to call existing rules ideal - unresolved are many questions.
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