Questions of Tax Harmonization in EAEC countries

APA 6th edition
In-text: (Sembekov, Serikova, Lukpanova, Ulakov, Sembekov & Omarova, 2016)
Your Bibliography: Sembekov, A.K., Serikova, G.S., Lukpanova, Z.O., Ulakov, N.S., Sembekov, E.A. & Omarova, A.T. (2016). Questions of Tax Harmonization in EAEC countries. International Journal of Environmental and Science Education, 11(18), 11119-11125.

Harvard
In-text: (Sembekov, Serikova, Lukpanova, Ulakov, Sembekov and Omarova, 2016)
Your Bibliography: Sembekov, A., Serikova, G., Lukpanova, Z., Ulakov, N., Sembekov, E. and Omarova, A. (2016). Questions of Tax Harmonization in EAEC countries. International Journal of Environmental and Science Education, 11(18), pp. 11119-11125.

Chicago 16th edition
In-text: (Sembekov, Serikova, Lukpanova, Ulakov, Sembekov and Omarova 2016)
Your Bibliography: Sembekov, Amir Kateyevich, Gulzira Salmaganbetovna Serikova, Zhanar Oralkhanovna Lukpanova, Nazar Sayranovich Ulakov, Erbol Amirovich Sembekov and Ainura Toyakovna Omarova (2016). "Questions of Tax Harmonization in EAEC countries". International Journal of Environmental and Science Education 11 (18):11119-11125.

Abstract

In this article we reviewed the Eurasian Economic Union functions; a common tax market is being formed. One of the priorities established the Eurasian Economic Union (EAEC) is to carry out coordinated fiscal policies of member countries, suggesting the creation of a single market for goods, services, capital and labor. The scientific approach to solving this problem involves the development directions of adjustment and streamlining of normative legal acts in the area of tax legislation, unification of methods and forms of tax planning and forecasting. First of all, within the framework of the formation of the Eurasian Economic Union is supposed to unify approaches to the taxation of profits and income tax residents of the Member States EAEC.

Keywords: Customs Union, Eurasian Economic Union, Tax, Harmonization of Legislation

References

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