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


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About the Harmonization of Indirect Taxation in the Eurasian Economic Community

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.