Current problems of struggle against international tax crimes in the new integration associations

Introduction. The authors examine the contemporary issues of legal regulation of struggle against tax crimes of an international character in the Eurasian Economic Union (EEU). The article deals with the basic provisions of the criminal legislation of the member countries of the EEU and international acts and their impact on the regulation of struggle against tax crimes of international concern. The differences and conflict rules in the legislation of the member countries of the EEU and the lack of a unified act on the EEU level leads to the appearance of new schemes of tax fraud and new ways to tax evasion to illegal VAT refunds, in the accompanying documents indicated the underestimated value of goods and products. This not only harms the budget, but violates the principle of fair competition in the market and lea ds to the bankruptcy of domestic enterprises. On the territory of the member countries of the EEU there is a single Customs Code. However, the fight against evasion of tax and customs duties in the Member States differs significan tly and in this connection, the auth ors’ goal is to resear ch current problems of struggle against tax cr imes of international character in the new integration associations. Methods. The methodological basis for this study is a set of scientific methods, among which the main place is occupied by the methods of an alysis an d synthesis, methods of system and comparative-legal. Results. The compreh ensive comparative analysis of criminal legislation of the member-countries of the Eurasian Economic Union has led to the conclusion that the fight against evasion of tax and customs payments in member States differs significantly and is not regulated by a unified legislation. Conclusions. The study suggested to implement a common approach to the determination of the amounts of the assessment of damages and the penalties for committing a tax cri me but also to create a supranational criminal legislation and legislation on administrative offences. Harmonization in this area will allow the countries participating in the EEU to effectively implement a joint policy on struggle against tax crimes of an international character.