Tax harmonization in the CIS countries: trends of development

The article analyzes the process of tax harmonization in the CIS countries since the early 1990s. Despite the fact that this process develops more than 20 years, countries first entered the Customs Union, which since January 1, 2012 began its operation in the framework of the Single Economic Space of Belarus, Kazakhstan and Russia achieved more significant results. In conditions of financial instability, adopted measures by the governments also had an impact on development of harmonization process in CIS countries and the SES.

direct taxes, indirect taxes, harmonization, tax rates, tax options, the Customs Union, the CIS