In my opinion, the system of learning any language should contain a variety of tasks. If something is difficult to memorize, try to make it as simple as possible. Moreover, apply your knowledge into real tasks.
And one last remark. The more languages you are trying to learn, the easier and the more pleasant it is to master the next one. As for me, I have started studying Italian as a third foreign language and I am definitely enjoying it and really into it.
ECONOMIC PROBLEMS OF THE EUROPEAN UNION: THE FEATURES OF HARMONIZATION AND UNIFICATION OF THE TAX SYSTEMS OF THE EUROPEAN UNION COUNTRIES
УДК 336.221.4:061.1EC=111
ANISIMOVA V.
Ufa State University of Economics and Service (Ufa)
Development of the world economy causes the output of the productive forces and production factors beyond the nation-state. There is a lot of freedom for migration of all elements of economic activity: capital, labor, and finance. With the globalization of today's economy and the development of integration processes the harmonization of tax systems becomes a first priority problem.
The harmonization of tax systems is the systematization and standardization of tax systems and tax policies of the countries of the international community. It is especially important during the world financial crisis [1].
The most obvious manifestation of internationalization and the growing interdependence of the economies of the states is the economic integration within the European Union. Harmonization and unification of the tax systems of the countries – members of the European Union has become a powerful tool to ensure the integration process within the European Union. According to the Treaty establishing the European Union, which entered into force in 1958, sales tax (VAT) and other indirect taxes are subjects to unification. Within the European Union, the value added tax has become an important tool in the fight for markets against other countries, particularly the United States [2].
Tax harmonization suggests creating areas with a unitary tax system. At the same time, all countries should always adhere to the following basic principles developed by the Member States of the European Union:
The tax policy of the state is to ensure freedom of promotion of goods and people;