Harmonization of income taxation of individuals in the Eurasian economic union countries

The development trends and the state of income tax systems in the world and the countries of the Eurasian Economic Union have been analyzed. Their similarities and differences have been revealed. The problem of harmonization of the legislation of income taxation of individuals has been considered. T...

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Bibliographic Details
Main Author: Yu. D. Shmelev
Format: Article
Language:English
Published: Publishing House of the State University of Management 2019-04-01
Series:Вестник университета
Subjects:
Online Access:https://vestnik.guu.ru/jour/article/view/1344