Tax regulation of the investment agenda in the EAEU

About the authors:

Elena F. Kireeva, Dr. Sci. (Econ.), Professor, Associate Director, Institute for Research of Social and Economic Changes and Financial Policy, Financial University under the Government of the Russian Federation, Moscow, Russia; efkireeva@fa.ru, https://orcid.org/0000-0003-2917-7347

Andrey S. Pozdnyaev, Cand. Sc. (Economics) Financial University under the Government of the Russian Federation, Moscow, Russia; aspozdnyaev@fa.ru, https://orcid.org/0000-0003-4038-6609

Abstract:

The investment agenda is becoming dominant in the context of the international struggle to attract financial resources. Economic unions have a number of advantages over individual countries, including the ability to apply consistent tax policies to encourage investment. The article discusses the issues of tax regulation of investments in integration entities. The main focus is on theoretical concepts and practical mechanisms of tax regulation of investments using the example of the European Union (EU). The article presents the dynamics of mutual and international investments in the territory of the Eurasian Economic Union (EAEU). It highlights the specifics of tax incentives for investment in the member countries of the economic union. Promising directions in the coordinated policy of the EAEU in the field of investment and taxation are proposed.

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