The article considers the provision of tax policy of the countries of the Common Economic Space (CES) in context of strategy of their development during preparation for creation of the Eurasian Union. The authors point out country features and general directions in implementation of tax policy and the leading role of the Model tax code of the CIS in harmonization of tax policy of the countries of CES.
Keywords: model tax code of CIS, Common economic space, tax policy, development strategy, economic blocks
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