Tax and Customs Tariff Policy in the Countries of the Eurasian Economic Union

This research is devoted to the analysis of tax and customs tariff policy in the countries of the Eurasian Economic Union. Given the need to increase economic integration, an important problem is building the right approach to the implementation of tax and customs tariff policies on the part of each EAEU member state. The solution to the problem is a set of measures to form supranational and national regulation of the customs and tax spheres, taking into account the national characteristics of each of the member states, as well as relying on international practice. The object of this study is the Eurasian Economic Union. The subject of the study is the tax and customs tariff policy of the EAEU member countries. The purpose of this study is to determine the effectiveness and adequacy of measures taken by the EAEU member states in the field of taxes and customs tariffs in order to develop mutual economic integration based on an analysis of tax and customs-tariff policies in the countries of the Eurasian Economic Union. The following hypotheses were put forward as part of the study: 1. The coordination of the development of tax legislation in the EAEU countries at the supranational level is insufficient, which creates problems in the field of trade and limits the possibilities for deeper economic integration; 2. The EAEU Customs Union has a positive impact on the development of trade between the EAEU member states and the process of their mutual economic integration. The study uses qualitative and quantitative methods of analysis. The qualitative methods used include: analysis of scientific literature, journal articles, official electronic resources of state bodies of the EAEU countries, as well as international legal acts and legal acts of EAEU member states. Among the quantitative methods in the study are used: collection and analysis of statistical data from open sources of state bodies of EAEU members and international organizations. The first chapter discusses the theoretical aspects of tax and customs tariff policy, its role in the process of integration of union associations, as well as the real experience of tax and customs tariff policy in a union on the example of the European Union. The second chapter discusses the basic principles and requirements for taxation in the EAEU member states at the supranational level. In addition, a comparative analysis of the existing tax systems of the EAEU countries and directions of their development in recent years is also carried out on the basis of medium-term program documents and tax reforms in 2017 - 2019. The third chapter discusses the principles of the functioning of the EAEU Customs Union, which is the main tool for the economic integration of the Union, and analyzes the real results achieved by the Union member states over the years of its functioning. In conclusion, conclusions are drawn for each chapter, as well as the results of testing the hypotheses put forward. Based on the analysis of tax and customs tariff policies in the countries of the Eurasian Economic Union, recommendations are made regarding the further development of tax policy in the EAEU.