TAXATION IN THE MEMBER COUNTRIES OF THE CUSTOMS UNION

Subject matter of the study: the tax systems of member countries in the Customs union. Scope of the study: efficiency of the taxation systems in the Customs Union members. Object of the study: studying of established practice of tax systems creation in the Customs Union members and development of suggestions for taxation systems improvement in the countries of the Customs union. Methods of study: comparative analysis, groups, expert estimates. The taxation systems in the Customs union member countries are studied, their assessment is given and suggestions for improvement of their taxation systems are developed. The directions on optimization of taxation systems in the Customs union members are developed. Area of possible practical application: improvement of taxation systems in the Customs union member countries. Technical, economic importance: the introduction of suggestions is ideally to allow the possible creation of equal conditions of taxation in the Customs union member countries.