Actual Problems and Analysis of Anti-avoidance Tax Measures in Post-Soviet Countries in the Context of Digitalization of the Economy

Abstract

The relevance of the study is due to the trends in the formation of a multipolar world order with the predominant role of large integration spaces. After the collapse of the Soviet Union in 1991 (in fact, the largest geopolitical association in the world at that time), the republics that were part of it formed their own tax systems and international legislation, however, globalization processes led to imbalances in profits and tax abuses, despite the integration of the post-Soviet states to various commonwealths (CIS, EU, EAEU, etc.). The Organization for Economic Co-operation and Development (OECD) has proposed a BEPS plan to create a harmonious tax environment with over 70 countries around the world. The purpose of the scientific research is to consider the directions for improving the international tax policy of individual countries of the post-Soviet space, but which, on the one hand, have chosen the path of integration into the EU countries, and, on the other hand, the formation of the EAEU, based on a system analysis, hysterotomy and analytical approach, using generalization methods, comparison, deduction, modeling and induction. The findings demonstrated the desire of the countries under study to improve domestic and foreign tax policies, but revealed existing problems the risks of insufficient tax collection, erosion of tax bases, the use of aggressive tax planning, the impact of the political situation on the openness and friendliness of international tax policy, low managerial potential in the tax legal environment, high tax administration costs. The application of the proposals and results of the study is possible within the framework of improving the model tax code developed by the CIS countries in the national tax systems of the countries under consideration, in creating a supranational tax document that contributes to solving problems of tax administration.