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This article examines the background to create a single space of the EAEC tax, providing for the harmonization of tax legislation, harmonization of tax policy, tax administration, and the convergence rate of some taxes. The general and specific approaches used by countries of the EAEC in the personal income tax. Estimated figures reveal the extent of its harmonization, the factors that led to a different level of harmonization of income tax in the context of different composition of the alliance, the most significant of which are the types of benefits, the kinds of tax rates. It is proven to increase the level of harmonization of the rates of income tax for the alliance of the three countries EAEC, due to their participation in the Customs Union and a reduction in the group of five countries, caused by the introduction in some countries of a single tax rate. At the same time it noted that the qualitative indicators show a low level of harmonization of the tax.

About the authors

Z G Golodova

Peoples’ Friendship University of Russia

Y S Ranchinskaya

Peoples’ Friendship University of Russia


Copyright (c) 2015 Голодова Ж.Г., Ранчинская Ю.С.

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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