title: OVERCOMING FISCAL BARRIERS: SOME LESSONS FOR THE EURASIAN ECONOMIC UNION
metadata.name: dc.contributor.author
metadata.value: Savitsky, Andrey I.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2020-03-04T11:15:22Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2020-03-04T11:15:22Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2018-06
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Savitsky A. I. 2018 OVERCOMING FISCAL BARRIERS: SOME LESSONS FOR THE EURASIAN ECONOMIC UNION. Pravovedenie 62 (2): 218–239.
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: https://doi.org/10.21638/11701/spbu25.2018.201
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/17131
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: This article seeks to describe and evaluate the current state of fiscal barriers in the
  framework of legal obstacles to the international trade, their forms and kinds, as well as
  to reveal legal instruments used to overcome the barriers, which have been developed by
  national and international practice, as a valuable experience for the Eurasian Economic
  Union (EEU). The author consistently addresses the legal framework of the WTO, the European
  Union, the EEU and international tax agreements, and examines the law enforcement
  practice of international and national bodies on the issue under consideration. The
  results of the research made it possible to conclude that in international practice there are
  at least four concepts of ‘fiscal barriers’ depending on the applicable legal framework,
  as well as rights and freedoms, the provision of which is declared as an important task of
  an international organization (integration body). Depending on the concept of fiscal barrier,
  legal means to overcome them are also distinguished. At the same time, there is a
  mixture of several concepts of fiscal barriers and, accordingly, legal means of overcoming
  them, in the legal base of the EEU which can complicate their practical implementation.
  Considering the influence of the WTO and European Union law on the developing legal
  base of the EEU, the author highlights the questions and potential problems that should
  be in focus of the latter in order to perceive the best practices of the former. Also, the
  work notes the sore points of the EEU legal base, which make it difficult to effectively
  achieve the aims of economic integration. The article provides the first attempt to give a
  comprehensive analysis of fiscal barriers and to identify mechanisms to overcome them
  in the sphere of the post-Soviet economic integration.
metadata.lang: en_GB
metadata.name: dc.description.sponsorship
metadata.value: Статья подготовлена в рамках выполнения государственного задания Минобрнауки
  России, шифр проекта: 26.12267.2018/12.1.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: ru
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: Pravovedenie;Volume 62; Issue 2 (337)
metadata.lang: -
metadata.name: dc.subject
metadata.value: non-tariff measures
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: fiscal barriers
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: tax discrimination
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: protectionism
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: Eurasian economic union
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: fundamental economic freedoms
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: integration
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: liberalization
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: OVERCOMING FISCAL BARRIERS: SOME LESSONS FOR THE EURASIAN ECONOMIC UNION
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 218-239.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/17131/1/218-239.pdf
resources.format: Adobe PDF
resources.size: 651,82 kB