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


  • Petrosyan, Heghine G.

    () (Russian-Armenian (Slavonic) University)


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.

Suggested Citation

  • Petrosyan, Heghine G., 2016. "Possible Ways of Further Evolution of Tax Systems in the EAEU Countries," Economic Policy, Russian Presidential Academy of National Economy and Public Administration, vol. 6, pages 222-241, December.
  • Handle: RePEc:rnp:ecopol:ep16610

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    harmonization of tax legislations; regulation of direct and indirect taxes in EAEU; tax rates; tax burden;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • E63 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Comparative or Joint Analysis of Fiscal and Monetary Policy; Stabilization; Treasury Policy
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law


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