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Finance and Credit

4(484) - 2012 January

Harmonization of the indirect taxes in the Union of the Independent States and the Customs union

Vol. 18, Iss. 4, JANUARY 2012

Available online: 24 January 2012

Subject Heading: Taxation

JEL Classification:

Golodova Z.G. Doctor of Economics, associate professor of department «Finances and credit», People’s Friendship University of Russia
golodova@yandex.ru

Ranchinskaya Y.S. assistant of department «Accounting, audit and statistics», People’s Friendship University of Russia
u.ranchinskaya@mail.ru

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

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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