Questions of Tax Harmonization in EAEC countries



Abstract

In the context of the Eurasian Economic Union functions, a common tax market is being formed. One of the priorities established the Eurasian Economic Union (EAEC) is to carry out coordinated fiscal policies of member countries, suggesting the creation of a single market for goods, services, capital and labor. The scientific approach to solving this problem involves the development directions of adjustment and streamlining of normative legal acts in the area of tax legislation, unification of methods and forms of tax planning and forecasting. First of all, within the framework of the formation of the Eurasian Economic Union is supposed to unify approaches to the taxation of profits and income tax residents of the Member States EAEC.

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