Tax Mechanisms and Sustainable Development of EAEU Member States
Sustainable development is an important concept for modern policymakers. To encourage people and businesses to act more responsibly and work towards sustainability, the states may introduce the tax incentives aimed respectively – at achievement certain goals in technological, ecological and social areas. EAEU Member States – Armenia, Belarus, Kazakhstan, Kyrgyzstan and Russia – adopted some tax measures which may be described as aimed at sustainable development, mostly in respect of personal development, R&D and their implementation. However, the paper shows that the efficiency of these measures is inconclusive, as the indicators in respective areas change differently than could be expected based solely on tax measures.