Legal regulation of tax control in the Eurasian Economic Union: environmental implications

Abstract

Economic integration of states within the Eurasian Economic Union implies the creation of not only international agreements regulating economic relations, but also harmonization and unification of national environmental legislation. This research is devoted to the issues of legal regulation of forms of environmental tax control in the national legislation of the EAEC member states: Russian Federation, Republic of Belarus, Republic of Kazakhstan, Kyrgyz Republic, and Republic of Armenia. The identified regularities in the legal regulation of forms of tax control may be the basis for the development of unified approaches to tax control in the territory of the Eurasian Economic Union member states. Keywords: tax control, forms of tax control, tax audits, tax monitoring, harmonization of tax legislation, model Tax Code.   References   A review of tax systems of the Eurasian Economic Union member states. (2019). N.T. Mambetaliev (Ed.). Moscow. Official website of the Eurasian Economic Commission. Available from: