косвенное налогообложение

The differences in the systems of indirect taxation in Eurasian countries give rise to a number of negative consequences that impede the harmonization of tax systems of these countries, and, as a consequence, slow down the process of Eurasian integration in general. The study reveals the most acute contradictions in the principles of levying indirect taxes in the countries of the Eurasian Economic Community, and offers recommendations to eliminate them. Methods.

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.