Ocenka nalogovoy konkurentosposobnosti stran EAES. Monografiya

The monograph examines the issues of quantitative assessment of the tax competitiveness of the countries included in the single integration association. The issues of tax competitiveness have been little studied both in our country and abroad. The variety of economic indicators does not provide a general and holistic view of the level of tax competitiveness of various countries in international ratings and comparisons. In this regard, there is a need to develop a unified methodology for assessing the level of tax competitiveness. The quantitative assessment of the tax competitiveness of the member countries of the Eurasian Economic Union (EAEU) is based on the methodology proposed by the author for assessing tax competitiveness, based on a comparative multidimensional analysis of economic indicators that directly or indirectly affect the level of competitiveness of various partner countries in the EAEU. The selected indicators, according to the author's estimates, most fully and systematically characterize the level of taxation in the country, as well as its impact on the resumption of reproductive processes in the economy. The developed methodology for assessing tax competitiveness can be applied to various integration associations and economic unions, as well as used in its practical activities by the Eurasian Economic Commission in order to implement further measures of tax regulation of the single economic space. It can be improved and supplemented. The legislation is given as of August 1 , 2019 . The monograph expands the range of publications intended for students, postgraduates, students of educational and methodological centers, employees of tax services, as well as experts and government officials in the field of taxes and taxation.