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EnglishCite this article as:
Karimova E. R., Zhverantseva M. S., Golubnichenko M. V. About the Harmonization of Indirect Taxation in the Eurasian Economic Community. Izv. Saratov Univ., Economics. Management. Law, 2013, vol. 13, iss. 4, pp. 527-532. DOI: https://doi.org/10.18500/1994-2540-2013-13-4-1-527-532
About the Harmonization of Indirect Taxation in the Eurasian Economic Community
The differences in the systems of indirect taxation in Eurasian countries give rise to a number of negative consequences that impede the harmonization of tax systems of these countries, and, as a consequence, slow down the process of Eurasian integration in general. The study reveals the most acute contradictions in the principles of levying indirect taxes in the countries of the Eurasian Economic Community, and offers recommendations to eliminate them. Methods. On the basis of a systematic approach to the study of multilateral tax treaties between Eurasian countries and methods of system analysis of the principles of indirect taxation, the current trends in the harmonization of indirect taxation in Eurasian EC are highlighted in the article. Results. The result of the analysis carried out in the article was the development of a set of recommendations for the unification the procedure of calculation and levying indirect taxes in the Eurasian Economic Community.
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