Template-Type: ReDIF-Article 1.0
Author-Name: Alisen S. Alisenov
Author-Email: a.alisenov@mail.ru
Author-Workplace-Name: Russian Presidential Academy of National Economy and Public Administration, Moscow 119571, Russia
Title: Tax Integration Prospects of the Eurasian Economic Union Member States
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.
Classification-JEL: F02, F36
Keywords: Eurasian Economic Union, tax integration, tax harmonization, unification, tax administration, fiscal policy, tax regulation, tax optimization
Journal: Finansovyj žhurnal — Financial Journal
Pages: 112-120
Issue: 5
Year: 2017
Month: October
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2017/5/articles/fm_2017_5__09.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:170509:p:112-120