PROBLEMS OF ECONOMIC INTEGRATION IN THE FIELD OF LABOR MOBILITY IN THE EURASIAN ECONOMIC UNION

Abstract

The article examines the issues of tax integration of the member countries of the Eurasian Economic Union (EAEU). The relevance of the study is due to the need for further development of the scientific base of tax integration in the field of labour mobility, which provides competitive advantages to the entire integration space of the EAEU. The problems in the field of labour migration, the main problems of taxation of citizens' incomes that prevent the freedom of labour flow within the Union are identified. The main guidelines of the tax policy of the integration development of the economic union are determined. The main directions of improving migration legislation, as well as the tax system for the purpose of more successful tax integration in the field of labour mobility in the EAEU are identified.

The harmonization of the tax systems of the member countries of any integration association requires a convergence of positions on tax policy issues, which provides for the harmonization of common approaches and principles of the tax system, as well as the joint development of legal norms and principles of taxation, including in matters of convergence of positions on personnel policy, ensuring the freedom of labor flow in the Eurasian Economic Union. The legal support of tax integration requires the consistency of the norms of legal regulation from all its participants, expressed mainly in the synchronicity of the adoption of legal acts in the field of taxes and tax policy. To solve these problems, supranational coordination and interaction in matters of tax unification are necessary. The purpose of the study is to identify the main problems in the field of the flow of labor movement in the EAEU that hinder the effective development of integration processes in the field of labor migration.