The abolition of the tax limits in order to ensure equal competitive conditions for businesses;
The integration and unification of the European Union internal market as the main engine of integration processes in the region;
Bringing the tax systems to conformity [3].
The experience of the European Union member states showed that the system of indirect taxes is more a subject to harmonization, as they have the greatest impact on mutual trade, pricing goods, and account for a large share of tax revenues in the budgets of all European Union states. It should be noted that in the development of mutual trade, the procedure for collecting VAT is of considerable importance. Currently, all countries of the European Union have turned into a «country of destination», which provides a zero rate of VAT on exports of goods (works and services) and the VAT refund from the budget on the resources used for exported goods. The experience shows that some defects made in the tax laws on VAT indicate the presence of double taxation. The fact is that neither the Agreement nor the national legislation of the countries clearly define the concept of export of services and activities. The result is a situation where the work and services sold by a non-resident are taxed both in the country of origin and the country of destination. To eliminate this negative practice, it is necessary to develop a single list of exported and imported works and services, as well as a uniform tax system. One of the important problems of overcoming obstacles appeared during the process of harmonization of tax systems in the European Union is to harmonize the profit tax systems [2].
Currently, all countries of the European Union are in the process of reforming the tax laws. The practice shows that the tax legislation is developing in the direction of harmonization, as only in these conditions it is possible to allow equal competitive conditions and free flow of capital, goods, services, labor.
1. European Problems// p. 2-3. Source: http://www.grin.com/en/ebook/118279/european-problems-challenges-of-the-european-union
2. Дивиденко Я.А. Особенности процессов гармонизации и унификации налоговых систем стран Евросоюза. стр 4-5.
3. Wikipedia// Harmonization of law. Source: http://en.wikipedia.org/wiki/Harmonisation_of_law
LINGUISTIC AND CULTURAL FEATURES OF NURSERY RHYMES: BIOMORPHIC CODE
УДК 801.81
BAGDASAROVA C.
Tver State University (Tver)
The collection of poems and verses for children under the title Nursery Rhymes reflects the unique English linguacultural society. Almost each poem includes specific lexical items that indicate typical and culturally colored options, many of which are associated with certain archetypes.
Due to the basic codes of culture [1], in the collection Nursery Rhymes biomorphic code is nationally specific. Under this code different creatures that inhabit the world are understood. The following poem reflects the features characteristic of the English culture of the 17-19th centuries. A good wife and housewife is compared with a caring hen.
I had a little hen,
The prettiest ever seen;
She washed up the dishes,
And kept the house clean.
She went to the mill
To fetch me some flour,
And always got home
In less than an hour
She baked me my bread,
She brewed me my ale,
She sat by the fire
And told a fine tale
The analysis of the poems from the book «Nursery Rhymes» shows that animals and plants as the parts of the biomorphic code have got nationally specific meaning and are used within the so-called historical subtext. The biomorphic code is represented by 125 items.
If we follow the classification of the realias [2], the biomorphic code of the English childrens folklore can be divided into two categories. We are speaking about geographic and ethnographic realities and their temporary subdivision. The poem about Robin Redbreast, i.e. a robin with a red breast, includes implicit references to the legend of how the robins tail changed its colour from light brown to red. The bird wished to ease the suffering of Jesus Christ, so it sat on the cross and began to sing while drops of Christ's blood were watering his feathers.
Little Robin Redbreast sat upon a tree,
Up went pussy cat, and down went he;
Down came pussy, and away Robin ran;
Says little Robin Redbreast, Catch me if you can.
Little Robin Redbreast jumped upon a wall,
Pussy cat jumped after him, and almost got a fall;
Little Robin chirped and sang, and what did pussy say?
Pussy cat said, Mew, and Robin flew away.
The options of these codes are similar in English and Russian languages, but the cultural myths are different. For example, the English connect the birds red breast with the red uniform of the British postmen, who are called robins because of uniforms bright color. In the 19th century the picture of a robin-postman was printed on postage stamps and Christmas cards. In Russia a postman, who delivers the Christmas and New Year greetings, is traditionally represented by a bullfinch.