Рус Eng During last 365 days Approved articles: 2075,   Articles in work: 296 Declined articles: 803 

Back to contents

International relations

Drawbacks of Indirect Taxation System in the Eurasian Econmic Union and Ways of their Elimination
Pinskaya Milyausha Rashitovna

Doctor of Economics

Head of Tax Policy Centre of Financial Research Institute Ministry of Finance of the Russian Faderation, professor of the Department of Tax Policy and Customs Tarif Regulation at Financial University under the President of the Russian Federation

109456, Russia, g. Moscow, pr-d 4-I veshnyakovskii, 4
Другие публикации этого автора

Artem'ev Aleksei Aleksandrovich

PhD in Economics

Docent, the department of Tax Policy and Customs Tariff Regulation, Financial University under the Government of the Russian Federation

109456, Russia, g. Moscow, ul. 4-I veshnyakovskii pr-D, 4, of. 313
Другие публикации этого автора



The subject of the research is indirect taxation in the EAEU. The article is devoted to the issues of improving the mechanism of indirect taxation of cross-border transactions between individuals registered in different EAEU member countries. The purpose of the article is to identify deficiencies in VAT and excise taxation in the Eurasian space, in particular, when carrying out operations through duty-free shops, and to develop recommendations for their elimination. The authors have identified tax consequences for foreign goods when they are placed under the customs procedure of duty-free trade.  The methodology of the research is based on a systematic approach, which allows to identify the problems of indirect taxation of foreign trade in the EAEU when conducting transactions with foreign goods in the application of the customs procedure of duty-free trade. The study is designed to fill the existing gaps between theoretical ideas about the principle of neutrality of indirect taxation and practical analysis of the real state of the problem by comparing taxation conditions for goods produced within the EAEU and foreign goods. The necessity of establishing a zero rate of VAT on operations for the sale of goods through duty-free shops has been substantiated. Recommendations of the authors can be offered to the Eurasian Economic Commission for the implementation of the results obtained in the practice of indirect taxation to increase the competitiveness of goods created in the territory of the Eurasian economic space, compared with goods produced in the territory of other non-EAEU states.

Keywords: principle of neutrality, excises, VAT, indirect taxation, harmonization, foreign trade, Eurasian Economic Union, principle of country of destination, duty-free shop, customs procedure



Article was received:


Review date:


Publish date:


This article written in Russian. You can find full text of article in Russian here .

International VAT/GST Guidelines, OECD, 2015, CHAPTER 3: Determining the Place of Taxation for Cross-Border Supplies of Services and Intangibles, p.13 // Rukovodstvo OESR po nalogooblozheniyu NDS vneshnetorgovykh operatsii. OESR, 2015 g., Glava 3: Opredelenie mesta nalogooblozheniya transgranichnykh operatsii s uslugami i imushchestvennymi pravami. URL : (data obrashcheniya: 10.11.2018)
Kudryashova E.V. Yurisdiktsiya (suverenitet) gosudarstv i nalogovyi immunitet v oblasti kosvennogo nalogooblozheniya // Finansovoe pravo. 2005. № 10.
Protokol o poryadke vzimaniya kosvennykh nalogov i mekhanizme kontrolya za ikh uplatoi pri eksporte i importe tovarov, vypolnenii rabot, okazanii uslug (Prilozhenie № 18 k Dogovoru o EAES). Dostup iz sprav.-pravovoi sistemy «Konsul'tantPlyus»
Mambetaliev N. Dogovor o Evraziiskom ekonomicheskom soyuze // Nalogovyi vestnik. 2015. № 1. S. 24-29. Dostup iz sprav.-pravovoi sistemy «Konsul'tantPlyus». Bukhgalterskaya pressa i knigi
Dogovor o Evraziiskom ekonomicheskom soyuze (g. Astane 29.05.2014 goda) (red. ot 08.05.2015) (s izm. i dop., vstup. v silu s 12.08.2017). Dostup iz sprav.-pravovoi sistemy «Konsul'tantPlyus»
Tamozhennyi kodeks Evraziiskogo ekonomicheskogo soyuza (prilozhenie № 1 k Dogovoru o Tamozhennom kodekse Evraziiskogo ekonomicheskogo soyuza). Dostup iz sprav.-pravovoi sistemy «Konsul'tantPlyus»
Artem'ev A.A., Pinskaya M.R. Metodologicheskie problemy nalogooblozheniya NDS operatsii s «inostrannymi tovarami» v EAES // Nalogovaya politika i praktika. 2016. № 10. S. 64-68.
Nalogovyi kodeks Rossiiskoi Federatsii (chast' vtoraya) ot 05.08.2000 № 117-FZ (red. ot 27.11.2018) (s izm. i dop., vstup. v silu s 01.12.2018). Dostup iz sprav.-pravovoi sistemy «Konsul'tantPlyus»
Pis'mo Ministerstva finansov Rossiiskoi Federatsii ot 13.02.2015 № 03-07-03/6606. Dostup iz sprav.-pravovoi sistemy «Konsul'tantPlyus