Home  Journals  International Accounting  25(223) - 2012 July

Analysis of harmonization of indirect taxes in CIS and the Customs union

Available online: 4 July 2012

Subject Heading: Taxation

JEL Classification: 

In the article it is noted that strengthening of integration processes between separate CIS countries within the Customs union is accompanied by rapprochement of economic policy of member states of alliance, in the field of the indirect taxation in many respects influencing volumes of foreign trade turnovers between the countries. In this context it is necessary an assessment of the reached results of harmonization of parameters of indirect taxes and definition of the directions of further development of this process.

Keywords: tax harmonization, excise, value added tax, indirect taxes, the Customs Union

View all articles of issue

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive