Qualitative Evaluation of Eaeu Integration With Respect to Vat

The problems of value added taxation within integration associations are currently important. Particularly, VAT is one of the major sources of EAEU states income, since that VAT regulation is an important step of elimination of cross-border trade barriers. Thus, the harmonization of EAEU states approaches towards VAT is the factor facilitating the union integration that will eventually result in more intensive economic growth. The article represents the comparative review of EAEU states approaches towards VAT with respect to different groups of operations (VAT-exempt operations, sale of goods, works and services), includes the comparison of tax rates, deadlines for payments and submission of reporting. The author conducts the analysis based on the national legislation, as well as EAEU agreement. As a result of analysis, it is admitted that although the common approaches with respect to the certain operations exist, EAEU approaches towards value added taxation of internal cross-border trade are generally not harmonized. Given that, the consistent question considering the necessity of selection and methodological elaboration of potential solutions arises. Among possible options there are unification of national legislation and implementation of “sales chain” principle as an alternative VAT principle applied in the international trade.