The harmonization of the tax system of the Republic of Kazakhstan, in terms of accession to the World Trade Organization and the Customs Union

Abstract

This article deals with the causes of economic unions , are examples of such economic relations, their advantages, disadvantages and therefore the occurrence of natural causes creation of a new economic space , free from customs duties. It further states that the expanded boundaries of the market for entrepreneurs in the face of new customers , leads to an increase in business activity. And the appearance on the market of similar goods and services implies increased competition . Here , taxes can act governing instrument of the economy , encouraging the priority sectors of the economy and eliminating loss-making enterprises . Accordingly, it is neglected by the fact that the establishment of economic unions and free boundaries of business , you need to remember about the difference between the tax systems of the member states of these unions , and thus to harmonize them , in order to avoid double taxation. It then identifies the main stages of the harmonization of tax systems in the customs union , the problems faced by the member countries of the Customs Union , as well as their legislative solutions . The article also provided comparisons of tax rates of the participants in the economic union, as well as the rating of doing business in these countries.