Taxation

Harmonisation indirect taxes in the CIS and Customs Union

 The article notes that the increased interation processes between countries CIS Customs Union (CU) is accompanied given the convergence of economic policies Member States - members of the alliance, including in the area indirect taxation, largely affecting on the volume of trade turnover between countries mi. In this context requires evaluation of progress the results of the harmonization of indirect parameters taxes (VAT and excise taxes), and identifying areas further development of this process.



 The period from the mid-2000s. to present may be regarded as the time of planning and coordination of joint activities in the CIS taxation [2]. In particular, representatives of tax administrations of the CIS countries analyzed, synthesized:
 - Results of the tax services
 and exchange of information between them;
 - Changes in tax legislation
 the Commonwealth;
 - Features of tax regimes
 small businesses, etc. [1].
 Some CIS countries have achieved success in the harmonization of value added tax. This is due to the importance of tax to be included in the prices of traded goods, works and services for
 improve the competitiveness of national goods in foreign markets. In addition, the harmonic
 zation of indirect taxes is also important because share of indirect taxation in the separated-
 lnyh CIS countries has not decreased even in reducing tax rates. As a result, receive benefits than the state and enterprises and organizations (Table 1). Value Added Tax (VAT) is a etsya one of the most important tax in the tax systems of all the CIS countries, but its parameters withpreserve the significant differences. In addition to general VAT rules for imports of goods and services obligation to pay this tax is linked to implementation of entrepreneurial activity, ty and the realization or implementation of any operations.
 Key words: tax harmonization, actsizy, value-added tax, indirect taxes, the Customs Union.