Tax administration of indirect taxes in the EAEU countries

Abstract

In modern conditions of economic development, the relevance of taxation issues is becoming increasingly important for the countries united in the economic union. In this context, special attention is paid to the tax administration of indirect taxes in the Eurasian Economic Union, which is an integration bloc uniting countries of similar economic interests. Indirect taxes, such as VAT and excise taxes, are an important tool for regulating finances and ensuring the stability of the budgets of the participating States. The authors identify trends in excise and VAT receipts, as well as suggest possible ways to optimize the tax system, taking into account the characteristics of each participating country. This study examines the challenges faced by tax administrations in the context of indirect taxation within the EAEU, as well as analyzes the prospects for improving this system to strengthen economic integration and sustainable development of the Union. The object of the study is value added tax and excise taxes in the customs payment system.

         The significance of this study is determined by its contribution to the understanding and application of value added tax and excise taxes in the countries of the Eurasian Economic Union, as well as the introduction of new data and the possibility of using the results for future research in this area.