Tax barriers to effective business interaction in the EAEU

This article is devoted to the identification of tax barriers in the EAEU countries. The purpose of the scientific research is to identify modern tax barriers to effective interaction of business entities in the Eurasian Economic Union countries, as well as to propose possible options for their elimination. The object of the study is economic relations in the sphere of movement of goods, works and services within the Eurasian economic space. The subject of the study is tax barriers to interaction of business entities in the Eurasian Economic Union countries. The article identifies the following tax barriers: (1) problems of the mechanism for determining the customs value of goods; (2) problems of double taxation and non-taxation in trade within the Eurasian Economic Union member states; (3) disproportions in excise rates on alcohol and tobacco products. Each of these problems is disclosed with specific practical examples. The study is conducted using a qualitative methodology. The identified results are presented in tabular and graphical forms, which simplifies the perception of the article. The author's main contribution to the study of the topic is the proposals for the elimination of tax barriers within the EAEU. The scientific novelty consists in the formation of the following proposals for improving tax policy: (1) creation of a database of prices for imported products, as well as an electronic database of court decisions on matters of determining customs value; (2) adaptation of Articles 148 and 174.2 of the Tax Code of the Russian Federation to the content of Appendix No. 18 of the Treaty on the Eurasian Economic Union; (3) development of forms and methods of border tax and customs control, tightening of sanctions at the level of national legislation.

non-tariff barriers, tariff barriers, Eurasian Union, economic integration, tax harmonization, customs value, excise duties, VAT, double taxation, illegal import