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


ЕАЭС

Legal regulation of the integration of the EAEU digital space

Introduction. In the whole world, all countries are involved to varying degrees in the process of digital transformation of the national economy. There is a global trend towards the use of the processes based on digital solutions. In addition, there are significant opportunities for the emergence of integration processes. Digital integration has an impact on international cooperation. The economic integration of countries becomes impossible without the digitalization of economic systems, legal frameworks, and technologies.

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.

Dynamics of Expenditure for Education in Member States of the EAEU

Introduction. Socio-economic development of the society due to the relationship between economic and educational components of national systems that define the conditions for the accumulation of intellectual potential of the country. The stable and progressive development of countries is largely determined by the state education system. Theoretical analysis. Public expenditure for education contribute to the economic growth of the country through the development of human capital.