Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
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 |
ISSN 2311-9381 (Online)
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