Sinitsina, M. L. Anti-Crisis Measures in the EU: Analysis of Modern Financial Reforms

Abstract: The article is devoted to actual innovations and improvements in the sphere of taxation in the EU as a part of anti-crisis regulation over the past years. In order to carry out the analysis, the author suggests the conventional division of all undertaken measures into the three groups: measures aimed at reinforcement of financial discipline within the Union; changes in the EU system of taxation and system of own resources aimed at harmonization of taxation and reinforcement of the EU budget; and measures aimed at financially supporting certain member states that especially suffered from the crisis. Based on her research, the author concludes that all the studied measures should be interpreted from the point of view of their relations with one another, and all of these measures have the same purpose to keep the economic unity and forces of the EU as a competitive participant of the global market. Moreover, the nature of these measures evidently show that there is a certain tendency towards centralization of tax sphere in the territory of Europe and development of the system of tax federalism in the EU.

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