Izvestiya of Saratov University.
ISSN 1994-2540 (Print)
ISSN 2542-1956 (Online)


direct taxation

About the Necessity and Ways of Harmonization of Taxation of Profits and Income in the Eurasian Economic Union

Introdiction. One of the priority tasks of the newly established Eurasian economic Union (EEU) is conducting a coordinated fiscal policies of member countries, involving the creation of a single market of goods, services, capital and labour. A scientific approach to solving this problem involves the development directions of adjustment and streamlining of regulatory legal acts in the field of tax law, unification of methods and forms of tax planning and forecasting.