Основы теории налогов: оптимальное налогообложение
Ключевые слова: государственная поддержка, эффективность, инвестиции, проекты, фискальная политика, выгоды
In this article the author performs the comparative analysis of the provisions of international treaties forming the Eurasian Economic Union and its predecessors and of the documents containing national tax policies of EAEU Member States. While author’s previous research suggested a number of similar features of EAEU Member States’ tax systems and partial harmonization, this time it is supplemented with conclusion of open tax competition waged by certain EAEU Member States.
In article key questions of formation of a tax policy of the organization in modern conditions are considered. Ways of the permission of the basic problems of formation of a tax policy are offered