REVISITING HOW THE “SALES CHAIN” VAT PRINCIPLE AFFECTS THE ENFORCEMENT OF ECONOMIC INTEGRATION BETWEEN EAEU COUNTRIES

The article describes the economic models that demonstrate the amount of VAT revenues in EAEU countries based on three VAT principles: “destination”, “origin” and “sales chain” principles. In addition, the article contains the comparative analysis of the above models. The results show that the highest EAEU integration level with respect to VAT is achieved by “sales chain” principle. This proves that the implementation of this VAT principle in the international tax practice in EAEU is reasonable.