Принцип взимания НДС по «стране цепочки продаж» как фактор экономической интеграции ЕАЭС

Subject – taxation of cross-border trade between EAEU countries. Goal – an empirical substantiation of the feasibility of introducing the sales chain VAT principle to enhance integration between EAEU states. Theoretical basis – the works of national and foreign scientists. Empirical basis – national and international statistics. The article methodologically substantiates and proposes economic models for VAT collection in cross-border EAEU trade which are based on origin, destination and sales chain principles. The results of VAT models comparative analysis and calculations of the integration index demonstrate that due to changes in approaches to VAT regulation EAEU achieves the highest level of integration when applying the sales chain principle. Considering the fact that tax convergence contributes to more intensive development of international trade and economic growth of the union states, it is proposed to introduce the sales chain principle in the EAEU practice. Methods such as analysis, experiment, modeling, comparison were used