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Regular version of the site

Book chapter

Налог на добавленную стоимость в странах ЕАЭС: гармонизация, дивергенция или конкуренция?

С. 189-201.
Тютюрюков В. Н., Тютюрюков Н. Н.

Since 2008 EAEU Member States have been making steps towards harmonization of tax systems. However, only small part of VAT regulations underwent harmonization so far. In this article, the authors analyze VAT regulations of EAEU Member States and data on VAT proceedings to the budgets. This analysis shows a degree of divergence of VAT regimes and misbalances in economies of EAEU Member States. The authors then suggest further steps towards harmonization of tax systems, considering necessity of sustainable development of EAEU common market.

In book

Налог на добавленную стоимость в странах ЕАЭС: гармонизация, дивергенция или конкуренция?
Т. 202. М.: Вольное экономическое общество России, 2016.