| | PROBLEMS OF MODERN ECONOMICS, N 3 (51), 2014 | | EURASIAN ECONOMIC PERSPECTIVE: PROBLEMS AND DECISIONS | | Yakupov Z. S. Assistant professor, Chair of Taxes and Taxation, Institute of Economics, Management and Law (Kazan’), PhD (Economics)
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| The article focuses on the issues of economic integration as an objective process facilitating the creation of International Economic Associations, including the Customs Union and the European Union; special attention is given to harmonization of taxation systems in such associations. The author argues that unification of direct and indirect taxes should proceed by different paths, with the regard of the functions that these processes fulfil in economic regulation | Key words: economic integration, Customs Union, taxes, tax system, tax harmonization and unification, tax administration, tax control | Pages: 60 - 63 |
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