Problems of indirect taxation in the EAEU

Автор: Baroyan K.G.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 7 (77), 2021 года.

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The article deals with topical problems and features of indirect taxation within the EAEU. The main difficulties are related to the specifics of VAT and excises, due to which economic obstacles arise to the development of the economy of the union as a whole. In the role of research methods, analysis and synthesis of information and its tabular representation are used. As a result recommendations on harmonization of indirect taxation mechanisms are presented.

Vat, excises, place of sale of services, the principle of the country of destination, harmonization

Короткий адрес: https://sciup.org/170183683

IDR: 170183683   |   DOI: 10.24412/2411-0450-2021-7-23-26

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