Russian Federation
Given the impact of macroeconomic circumstances in the 2022–2025 period, at the current stage of tax policy in the EAEU countries, the need for coordination of direct taxes and harmonization of indirect taxes are key aspects of achieving effective tax administration and timely provision of budget liquidity. An analysis of metadata for the period 2015–2025 revealed the following aspects of the overall economic development: the aggregate GDP growth rate in the EAEU countries increased by 1.85 times, and VAT revenues from sold and imported goods (works, services) increased by 2.32 times, reaching RUB 15,907 billion in absolute terms in 2025. At the same time, a number of significant fiscal aspects have been identified that require adjustments to current legislation at the EAEU level: strengthening the role of customs control on the external perimeter, integrating into a single mechanism based on the "single window" principle for the payment of customs duties and indirect taxes regardless of the taxpayer's location, and eliminating differences in the regulatory function of tax administration between countries. Coordination of tax policies between EAEU countries is also important due to the scaling of the global minimum tax, which significantly increases the risks of double taxation for the corporate sector, as well as limitations on tax sovereignty for EAEU member states themselves.
tax policy, global minimum tax, PILAR, corporate income tax, VAT, tax administration, budget system, EAEU
1. Sidorov A. A. Nacional'nye i nadnacional'nye sredstva obespecheniya dostupa Rossii na mirovye tovarnye rynki // Mirovaya ekonomika i mezhdunarodnye otnosheniya. 2026. T. 70, № 2. S. 43-51. DOIhttps://doi.org/10.20542/0131-2227-2026-70-2-43-51 EDN: https://elibrary.ru/SHGNWU
2. Aksenov I. A. Tendencii razvitiya mezhdunarodnyh logisticheskih sistem v mire i EAES // Mezhdunarodnaya ekonomika. 2026. T. 23, № 2. S. 112-120. DOIhttps://doi.org/10.33920/vne-04-2602-02 EDN: https://elibrary.ru/CZDJAO
3. Morozov V. V. Global'nye cepochki sozdaniya stoimosti kak instrument evraziyskogo innovacionnogo razvitiya // Gorizonty ekonomiki. 2026. № 1(94). S. 179-183 EDN: https://elibrary.ru/QJTPAS
4. Iohin V. Ya., Vaschekina I.V. Razvitie denezhno-kreditnyh instrumentov v nacional'noy ekonomike Rossii // Vestnik Rossiyskogo ekonomicheskogo universiteta imeni G.V. Plehanova. 2023. T. 20, № 3(129). S. 102-112. DOIhttps://doi.org/10.21686/2413-2829-2023-3-102-112 EDN: https://elibrary.ru/RTYXAD
5. Demidova S. E., Kulachinskaya A.Yu., Svetlichnyy S.V. Faktory vliyaniya na ekonomicheskiy rost stran EAES // Problemy sovremennoy ekonomiki. 2025. № 1(93). S. 36-40. EDN: https://elibrary.ru/GBUVWZ
6. Solov'ev A. A. Yuridicheskaya otvetstvennost' v nalogovyh otnosheniyah: opyt stran EAES i vyzovy dlya predprinimatel'skoy deyatel'nosti // Nalogi. 2025. № 3. S.40-43. DOIhttps://doi.org/10.18572/1999-4796-2025-3-40-43. EDN: https://elibrary.ru/EQDFQI
7. Vaschekina I. V. Vaschekin A.N. Obespechenie bezopasnosti bankovskoy deyatel'nosti s uchetom novyh faktorov dinamichno menyayuscheysya sredy // Vestnik Rossiyskogo ekonomicheskogo universiteta imeni G.V. Plehanova. 2025. T. 22, № 1(139). S.73-88. DOIhttps://doi.org/10.21686/2413-2829-2025-1-73-88. EDN: https://elibrary.ru/INULOE
8. Mullina I. V., Nasonova E.A. Aktual'nye problemy vzaimodeystviya v torgovoy politike stran EAES // Finansovyy biznes. 2025. № 2(260). S. 179-183 EDN: https://elibrary.ru/XKGQSQ
9. Podluzhnaya I. D. Besshovnaya cifrovaya ekonomika: perspektivy vnedreniya nalogovoy sistemy Mini one Stop Shop (moss) v EAES // Finansovyy biznes. 2025. № 3(261). S. 153 -157. EDN: https://elibrary.ru/DFZNCN
10. Analiticheskie dannye Evraziyskoy ekonomicheskoy komissii [Elektronnyy resurs]. – URL: https://eec.eaeunion.org/comission/department.php (data obrascheniya 10.03.2026)
