Аңдатпа
A general trend in the development of the tax policy of the EAEU countries has been the implementation of measures aimed at reducing the tax burden for small and medium-sized businesses. But the harmonization processes cannot proceed at a fast pace due to the existing features of the tax systems of countries seeking to unite. These are, first of all, differences in the tax laws of the Member States of the Union, and secondly, macroeconomic indicators differ quite strongly. The article analyzes the income, expenses and surplus (deficit) of the republican budget of the EAEU member countries and identifies their main differences. The study revealed that the EAEU countries have different approaches to administrative-territorial division and have different tax rates. In addition to the above, the tax systems of the EAEU countries differ in their approaches to direct and indirect taxation, and the composition of taxes collected differs. Much attention is paid in the article to the rapid development of information and communication technologies (hereinafter – ICT) and, in connection with this, the emerging need for the transformation of taxation in the digital economy. The main problems in the taxation of electronic commerce are identified and the need for the development of new technologies to identify transactions in cyberspace is substantiated. The author notes that the imperfection of the tax legislation of the EAEU member states in terms of regulating the taxation of e-commerce is also a significant obstacle in this area. In conclusion, the article provides an overview of measures aimed at resolving issues related to improving the efficiency of e-commerce administration. Issues related to setting a minimum cost threshold are subject to resolution, the procedure for administering VAT for transactions in B2B and B2C formats needs to be improved, and much more. Moreover, it should be borne in mind that the fiscal effect should be higher than the cost of administering this process.