Abstract: The research subject is the range of problems of legislation harmonization between the EU countries in the sphere of taxation. The research object includes the mechanisms of national statutory instruments harmonization and administrative cooperation between the countries on the EU level. The author considers the concept, goals, and main directions of harmonization, and some aspects of administrative cooperation as the most effective instrument of control over tax collection and fight against tax evasion and tax fraud in the EU countries. The initial methodological base comprises the set of scientific methods including the comparative-legal and linguistic methods, the method of analogy, the system, logical, and retrospective analysis, and other general scientific research methods. The author analyzes the theoretical grounds of harmonization and the institutional-legal mechanism of cooperation between the EU countries in the sphere of taxation. The author concludes about the need for a gradual and step-by-step development of integration processes in the sphere of taxation. The cooperation between the responsible national agencies improves the effectiveness of functioning of the established legal provisions. The interchange of information and legislation harmonization is a good example of a successful development of the EU which is worth studying for using in the Russian situation. 

Abstract: The subject of this research is the problems of convergence of the legislations of the EU member-states in the area of indirect taxation. The object is the mechanisms and peculiarities of legal regulation of the indirect taxation as one of the backbones of integration, particularly the value-added tax (VAT) and excises. The pointed out mechanisms are being examined on the example of FRG legislation and within the EU legal boundaries – the supranational principles and normative positions, which should not be contradicted by the national acts of any country out of the EU member-states. The author comes to a conclusion that preservation of formulations of the European guidelines in implementation into the national law, by general rule, prevents the emergence of contradictions between the national and European act, but even the verbal translation does not guarantee a unified interpretation and application of the newly introduced positions among the member-states. The emerging issues are being solved by means of thorough examination of the lexical essence of the words in different languages and introducing, if necessary, the additional definitions that function in the area of implementation of the positions of the European acts. In some cases the only possible source for legal regulation is the explanation of the EU Court of Justice.

Abstract: The subject of the research is the problems of approximation of legislation of the European Union (EU) member states in the sphere of direct taxation. The object of the research is the mechanisms of harmonization in the sphere of taxation of companies and physical entities, in particular, the researcher analyzes the cases of positive and negative integration of legislation within the territory of the EU. Positive integration is aimed at creating the EU common legal basis based on the rapprochement of the member states regarding particular issues of taxation policy which results in making coordinated solutions in the form of mandatory Directives and Regulations. Negative integration appears in cases when coordinated decisions of the member states are either impossible to be applied or insufficient and involves prohibitions in the form of the EU primary and secondary legal acts as well as decisions of the European Court of Justice. The main research methods used by the author are the following: comparative law and linguistic methods, analogy method as well as general scientific methods such as analysis, synthesis, induction, deduction, abstraction, formalisation and others. The scientific novelty of the research is caused by the fact that the author analyzes supra-national mechanisms of direct taxation legal regulation which have been already tried and improved by the member states. According to the author, the EU experience can be used by the Eurasian Economic Union member states. The main conclusion is that harmonization of legislation requires practical implementation of both positive and negative integration tools. Implementation of supra-national EU regulations is accompanied with linguistic and conceptual legal problems which can't be solved without introducing prohibitive measures for the member states as well as explanations of the EU authorities and interference of the European Court of Justice.