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Finance and Credit
 

Income taxation in the Eurasian Economic Union member countries: identity and differences

Vol. 22, Iss. 19, MAY 2016

PDF  Article PDF Version

Received: 17 March 2016

Accepted: 24 March 2016

Available online: 29 May 2016

Subject Heading: FISCAL SYSTEM

JEL Classification: H24

Pages: 26-40

Edronova V.N. Lobachevsky State University of Nizhny Novgorod – National Research University, Nizhny Novgorod region, Russian Federation
v.n.edronova@mail.ru

Telegus A.V. Federal Tax Service Training Institute, Nizhny Novgorod, Russian Federation
a.v.telegus@mail.ru

Subject The article generalizes the practice of assessing and collecting the individual income tax in the Eurasian Economic Union member countries, and includes a comparative analysis of the tax elements.
Objectives The aim is to study theoretical aspects and the legislative framework for income taxation in the EEU member countries, analyze similarities and differences of income taxation in general and its positive aspects in particular, identify areas for further development.
Methods The methodological basis of the research draws on empirical and logical reasoning, analysis and synthesis, systems approach, methods of comparative analysis.
Results We consider the system of income taxation in the context of formation and development of the new international economic union. The paper reveals components of individual income tax in different countries, reviews common and distinctive features, defines positive aspects in the taxation of each member country of the Eurasian Economic Union.
Conclusions Despite the considerable progress in building the socially-oriented income taxation, it is still required to harmonize the tax legislation, eliminate disparities and create equal economic conditions in the area of personal income taxation. This necessitates further theoretical studies to update the legislation and improve the practice of income taxation.

Keywords: Eurasian economic Union, personal income tax, harmonization, taxation

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