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Source: Journal Citation ReportsTM from ClarivateTM 2022

Entrepreneurship and Sustainability Issues Open access
Journal Impact FactorTM (2022) 1.7
Journal Citation IndicatorTM (2022) 0.42
Received: 2020-01-10  |  Accepted: 2020-06-15  |  Published: 2020-09-30

Title

Development of the financial policy of the Eurasian economic union countries: tax harmonization


Abstract

The paper presents an analysis of viewpoints in the debate concerning tax harmonization in integration unions and the results achieved in the Eurasian integration process, focusing on the specifics of taxation in the EAEU member states. The findings have led the author to conclude that there are considerable differences in taxation approaches and the rates of major budget-forming taxes and excises in the EAEU countries and non-tariff barriers still exist in product and services markets, which is an obstacle for mutual trade and access of excisable goods to the markets of union states. Measures to refine taxation systems are identified with a view to expanding budget revenues and ensuring the competitiveness and financial stability of the EAEU member states. Such measures include the establishment of a unified identification system for foreign trade operators (UISFTO), enhancement of electronic services, automation of information exchange between tax and customs authorities and implementation of new tax administration mechanisms in digital trade.


Keywords

indirect taxation, VAT, excises, customs duties, double taxation, personal income taxation, tax administration


JEL classifications

F30 , F33


URI

http://jssidoi.org/jesi/article/609


DOI


Pages

138-149


This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License

Authors

Krasnov, Artem
Kyrgyz Russian Slavic University, Bishkek, Kyrgyzstan https://www.krsu.edu.kg
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Okanova, Aizada
Narxoz University, Almaty, Kazakhstan https://narxoz.kz
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Yeraliyeva, Yana
Narxoz University, Almaty, Kazakhstan https://narxoz.kz
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Kozhakhmetova, Maral
Narxoz University, Almaty, Kazakhstan https://narxoz.kz
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Karshalova, Alma
Narxoz University, Almaty, Kazakhstan https://narxoz.kz
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Aitkazina, Madina
Narxoz University, Almaty, Kazakhstan https://narxoz.kz
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Journal title

Entrepreneurship and Sustainability Issues

Volume

8


Number

1


Issue date

September 2020


Issue DOI


ISSN

ISSN 2345-0282 (online)


Publisher

VšĮ Entrepreneurship and Sustainability Center, Vilnius, Lithuania

Cited

Google Scholar

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References