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Tax Integration Prospects of the Eurasian Economic Union Member States

Author

Listed:
  • Alisen S. Alisenov

    (Russian Presidential Academy of National Economy and Public Administration, Moscow 119571, Russia)

Abstract

The article is focused on the issues of tax integration of the Eurasian Economic Union member states. Relevance of the study is based on the need of further development of the tax integration scientific base within the EAEU. The author defines imperatives, priorities and main orientations of integration development tax policy of the economic union. Basic directions of tax system perfection with the aim of more successful tax integration are also identified. In addition, the author developed a system of urgent measures directed to unification and harmonization of the tax systems of the countries in the integration community.

Suggested Citation

  • Alisen S. Alisenov, 2017. "Tax Integration Prospects of the Eurasian Economic Union Member States," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 112-120, October.
    • Handle: RePEc:fru:finjrn:170509:p:112-120
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    More about this item

    Keywords

    Eurasian Economic Union; tax integration; tax harmonization; unification; tax administration; fiscal policy; tax regulation; tax optimization;
    All these keywords.

    JEL classification:

    • F02 - International Economics - - General - - - International Economic Order and Integration
    • F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration

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