Possible Ways of Further Evolution of Tax Systems in the EAEU Countries

Пути гармонизации систем налогообложения в странах Евразийского экономического союза

Petrosyan, Heghine G. (Петросян, Егине) ()
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Petrosyan, Heghine G. (Петросян, Егине): Russian-Armenian (Slavonic) University

Ekonomicheskaya Politika / Economic Policy, 2016, vol. 6, 222-241

Abstract: In the article in detail is studied the process of tax harmonization in the EAEU by analyzing the main economic indicators, as well as the legal aspects of the tax systems in order to identify similarities and differences in the EAEU and the impact of harmonization of tax policy on the EAEU Member Countries. There are general regulation for indirect taxes such as VAT and duty taxes which defines the main principles of using these taxes during the export and import processes. However, there are not any regulations on EAEU level for direct taxes, although some main features such as tax rates and base of PIT and CIT in EAEU Member States have lots of common features. Also, it was found out that the structure of EAEU Member States’ economics differs a lot which leads to a huge difference between the amount and share of tax revenue and tax burden in Member Countries. In the end of the article the main principles and methods for tax harmonization in EAEU are suggested based on the results of the analysis and the experience of tax harmonization in EU.

Keywords: harmonization of tax legislations; regulation of direct and indirect taxes in EAEU; tax rates; tax burden (search for similar items in EconPapers)
JEL-codes: E62 E63 H20 H87 K34 (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:rnp:ecopol:ep16610

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