Analysis of the Harmonization Level of the Tax System of the Republic of Belarus with the EAEU Countries
The study includes an analysis of the legislative framework of the EAEU member countries in the field of taxation, the main aspects of the functioning of their tax systems, as well as statistics on the dynamics of tax revenues, conducted to determine the level of harmonization of the tax legislation...
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| Format: | Article |
| Language: | Russian |
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Витебский государственнный технологический университет
2019-12-01
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| Series: | Vestnik of Vitebsk State Technological University |
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| Online Access: | https://vestnik.vstu.by/files/8115/7804/6572/12_37.pdf |
| Summary: | The study includes an analysis of the legislative framework of the EAEU member countries in the field of taxation, the main aspects of the functioning of their tax systems, as well as statistics on the dynamics of tax revenues, conducted to determine the level of harmonization of the tax legislation of the Republic of Belarus with the EAEU member countries. Systematization of the available data made it possible to draw a conclusion about the general level of harmonization of tax legislation within the framework of the economic union, as well as to assess the degree of approximation of the tax system of Belarus with other countries. In the context of the assessment, the average weighted rates of the main types of direct and indirect taxes were additionally determined, which allowed not only to assess the level of harmonization, but also to trace the directions of possible changes in the level of tax rates in the process of integration of economic systems, as well as the consequences of such changes for the country’s budget. |
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| ISSN: | 2079-7958 2306-1774 |