Harmonization of taxes as a key element of integration processes

The article considers the solution of the problem of shortage of funds by budgets as a result of simplification of tax and customs control procedures in interstate trade operations. As a solution to this problem, a gradual approximation of the tax systems of different countries is considered. The paper analyzes the notion of "harmonization" proposed by different authors, identifies the optimal ways of harmonizing tax systems in countries forming various unions, and also identifies a number of problems that accompany this process. The article also discusses the experience of VAT harmonization based on the European Union, assessed its advantages and disadvantages for countries that are on the way to joining existing alliances or in the framework of forming new ones.