и аудит как инструмент достижения баланса частных и пу бличных интересов в налоговых и таможенных правоотношениях Вестник Пермского университета Юр //. и
Аннотация. В статье определяется место Евразийской экономической комиссии в системе наднациональных органов Евразийского экономического союза, обозначается ее структура. Анализируется порядок принятия Евразийской экономической комиссией решений, выступающих в качестве источника права ЕАЭС. Особое внимание уделяется механизму общественного обсуждения и оценки регулирующего воздействия при принятии таких решений. Формулируется вывод о целесообразности укрепления статуса Комиссии. Ключевые слова: Евразийская экономическая комиссия, Евразийский экономический союз, решения, общественное обсуждение, оценка регулирующего воздействия, право ЕАЭС. Список литературы Капустин А.Я. Право Евразийского экономического союза: международно-правовой дискурс // Журнал российского права.
Abstract. The article defines the place of the Eurasian Economic Commission on the system of supranational bodies of the EurasianEconomic Union, designated its structure. We analyze the procedure for the adoption of decisions of the Eurasian Economic Commission, acting as the source of the EAEC law. Particular attention is paid to the mechanism of public debate and regulatory impact assessment when making such decisions. It draws conclusions about the advisability of strengthening the status of the Commission.
The article examines the issue of the appearance in the national tax law of the new subjects of tax legal relations -financial market organizations. The authors highlight the similar features of the tax and legal status of financial market organizations with the rights and obligations of both banks and other tax law subjects, involved in organizing taxpayers' registration and tax control. The main difference between financial market organizations, performing duties according to the standard of international exchange of taxrelevant information and the persons, obliged to provide information about taxpayers is that the former have to carry out the necessary and sufficient set of measures aimed at gathering reliable data about their clients. The incorporation of regulations on financial market organizations in domestic tax law is due to the fulfillment by the Russian Federation of its obligations to implement international standards of automatic information exchange for tax control purposes. The analysis of comments to international reporting standards presented in the article, made it possible to add the thesis that financial market organizations are entrusted with an active function of participating in tax control. The authors also point out that the additional function assigned to financial market organizations requires the involvement of significant material and professional resources, as stated by numerous foreign sources.
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