Harmonization of tax systems of the EAEU member States in the context of globalization

T. V. Voronchenko ()

Scientific notes of the Russian academy of entrepreneurship, vol. 17, issue 3

Abstract: The article deals with the optimization of tax systems of the member States of the Eurasian economic Union (hereinafter - the EAEU). Special attention is paid to the comparative analysis of tax systems and tax policy of the EAEU member States, in particular, in the agricultural sector and the prospects for their further harmonization. The author identifies the main problems of the formation of tax systems and the implementation of tax policy in the EAEU and proposes some ways to solve them.

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