Comparative analysis of indirect tax in the Eurasian Economic Union and the European Union

The article is devoted to the study of indirect taxation in the EU and the States of the Eurasian economic Union. A comparison of regulatory and legal sources of indirect taxes in these economic communities is made. Statistical data on the value added tax and excise tax rates in the EAEU and EU countries in recent years are analyzed. Specify the goods subject to indirect taxes, as well as rates on them in the EAEU and the EU.