HARMONIZATION OF PROCEDURES OF THE PRE-JUDICIAL RIGHTS PROTECTION AT TAX DISPUTES IN THE EAEU COUNTRIES

A treaty aiming for the establishment of the Eurasian Economic Union was signed on 29 May 2014, the member of this union are 5 countries. Consequently, the issue of integration of national legislations became it urgent, considering quite a difference of administrative ways of rights protection, namely of pre-judicial rights protection at tax disputes. This article considers and compares appellate procedure in three states of EEU member – in the Russian Federation, in Republic of Belarus and the Republic of Kazakhstan – for increase in activity of trade relations between this states.