Ishkhanov A.V., Linkevich E.F. HARMONIZATION OF TAX SYSTEMS IN THE EAEU COUNTRIES IN THE CONDITIONS OF DEEPENING ECONOMIC INTEGRATION

DOI: https://doi.org/10.15688/jvolsu3.2017.4.13

Aleksandr V. Ishkhanov

Doctor of Sciences (Economics), Professor of Department of World Economy and Management, Kuban State University, Stavropolskaya St., 149, 350040 Krasnodar, Russian Federation, This email address is being protected from spambots. You need JavaScript enabled to view it. .

Elena F. Linkevich

Doctor of Sciences (Economics), Associate Professor, Professor of Department of World Economy and Management, Kuban State University, Stavropolskaya St., 149, 350040 Krasnodar, Russian Federation, This email address is being protected from spambots. You need JavaScript enabled to view it. .

Abstract. The present article analyzes the viewpoints of scientists of different economic directions on the possibility and expediency of tax policy coordination in the countries-participants of economic and monetary associations. The authors assess the role of tax instruments in the regional integration associations, study the differences in the tax systems of the countries of the Eurasian Economic Union, which restrain the integration processes within the union. The influence of the fiscal policy of the EAEU member countries on the state of their economies is studied. The authors of the article believe that, in the context of deepening integration in the EAEU, the deliberate distribution of powers in the field of tax regulation between state and supranational authorities ensuring a consistent approximation of tax systems of the participating countries taking into account the economic situation and interests of all members of the association, gains particular relevance. The measures on ensuring the elimination of double taxation within the union are proposed. The authors come to the conclusion that it is necessary to harmonize the tax policies of the member countries of the association. At the same time, the harmonization of taxation in the countries of the union should become a condition, the observance of which is necessary for the formation of a currency zone in the territory of the Unified Energy System. The article presents a set of measures aimed at ensuring equal conditions for taxing business in the EAEU. Particular attention is paid to the study of the possibility of expanding the revenues and expenditures of the unified budget of the EAEU with a view to providing financial support to projects aimed at accelerating the processes of economic and monetary integration. The authors consider it expedient to redistribute part of the national income of the participating countries to the depressed regions of the association, provided that these measures will contribute to deepening integration and stable development of the economy of the entire Eurasian Union.

Key words: integration, taxes, harmonization of taxation, tax regulation, budgetary regulation, tax policy.

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