Regulation documents’ harmonization in case of economic activity types classification of the European Union and the countries of the Eurasian Economic Union

Abstract

Purpose: the article is devoted to the research of international (European Union) and national (for example, countries of the Eurasian Economic Union) classifiers of economic activities concerning leasing, a comparative analysis in connection with positive aspects identification, and develop measures to improve classifiers regarding leasing for further harmonization. Discussion: legislative acts harmonization plays an important role in the development of international cooperation and it is a significant element for expanding a mutually beneficial exchange of goods and services. Thereby, the authors propose a comparison of economic activity type’s classifiers regarding leasing. Results: the authors conducted a comparative analysis of the current regulatory legal acts of the European Union and the countries of the Eurasian Economic Union. It made for the first time to present a systematization of data according to a number of criteria («code (cipher)»; «date of approval»; «authority approving the classifier»; «presence of previous editorial offices »;« fundamental document »;« types of leasing presented in the document »;« leasing mention»;« classification of leasing at the level of X code characters »;« are there any additional comments on classifying leasing"). The received results will allow to create unified and understandable mechanisms of interaction between lessors and lessees of different countries, which should be considered in the future by the legislative bodies.