Izvestiya of Saratov University.

Economics. Management. Law

ISSN 1994-2540 (Print)
ISSN 2542-1956 (Online)

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Evolution ot the Process of Eurasian Integration under the Influence of Tax Arrangements

Korotina Victoria Leonidovna, Stolypin Volga Region Institute of Administration of the Russian Presidential Academy of National Economy and Public Administration
Zhverantseva Maria Sergeevna, Stolypin Volga Region Institute of Administration of the Russian Presidential Academy of National Economy and Public Administration
Karimova Elvira Rafisovna, Saratov Social-Economic Institute of the Plekhanov Russian University of Economics

With the expansion of international economic relations national tax policy cannot be considered only as a set of measures providing the domestic regulation in the country and ensuring the implementation of social and economic policy. Interstate traffic of goods, labor and capital increases the importance and the role of taxes in the distribution relations both between businesses and the state, and among the countries that are active in foreign trade. Theoretical analysis. The article studies the directions of harmonization of tax policy Eurasian EC. Methods. The article proves the necessity of system approach to the analysis of tax systems of the Eurasian countries and work on the harmonization of tax laws of the member states of the integrated community. The system approach will develop the theoretical and methodological base for the process of development the tax harmonization in Eurasian countries, make the interstate integration process more stable and dynamic. Results. The developed by the authors analysis results in the detection the most important areas of the Eurasian integration processes under the influence of tax arrangements, including the harmonization of indirect taxation in Eurasian countries, the establishment of general principles of taxation of income and property in Eurasian EC, intensification the information interchange between the tax services of Eurasian countries.

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