Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Harmonization of the indirect taxes in the Union of the Independent States and the Customs union
Available online: 24 January 2012 Subject Heading: Taxation JEL Classification:
Strengthening of the integration processes between the members of СIS in the framework of the Customs union is accompanied by convergence of their economic policy, especially in the field of indirect taxation that mostly influences the trade turnovers between the countries. In this regard the estimation of achieved results in harmonization of indirect taxes’ parameters and identifying of the areas of further development of the process are necessary. Keywords: Tax harmonization, excise duties, value-added tax, indirect taxes, Customs union |
ISSN 2311-8709 (Online)
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