Digitalization of universal excise tax administration in the EAEU countries: innovative approaches and harmonization problems

The subject of this study is the administration of universal excise taxes, specifically one of its forms—value-added tax (VAT) – in the countries of the Eurasian Economic Union (EAEU). The study examines VAT within the context of tax system harmonization, digitalization of administration, and taxation of cross-border transactions. The focus is on differences in VAT rates, levels of process automation, and approaches to tax administration, which create barriers to integration and reduce the efficiency of tax systems. Special attention is given to the impact of digitalization on improving VAT collection, reducing the tax gap, and increasing the transparency of tax accounting. Additionally, the study explores the experiences of international integration organizations, such as the European Union, in tax unification and the implementation of digital platforms for taxpayer accounting and the administration of cross-border transactions. The methodological basis of the study includes the analysis of statistical data on VAT receipts, a comparative analysis of the tax systems of EAEU countries, and an examination of international experience, particularly the practices of the European Union. Methods such as generalization, modeling, and economic and mathematical analysis were applied to assess the effectiveness of current and prospective VAT administration mechanisms. The results demonstrate a strong dependence of tax revenue growth on the level of digitalization in administrative systems. It has been established that creating a unified digital VAT accounting platform can minimize the tax gap, improve tax collection, and reduce administrative costs. Key barriers to harmonization have been identified, including differences in VAT rates and the absence of a unified approach to the taxation of digital services. The practical significance of the results lies in their potential application to the development of joint programs among EAEU member states in the field of tax policy coordination, as well as the creation of a common supranational tax policy for the EAEU. Recommendations have been developed to adapt international best practices, including the introduction of automated taxpayer accounting systems, and specific steps have been proposed to unify the taxation of cross-border trade. The article concludes by emphasizing the need for coordinated efforts among EAEU countries to create a unified tax strategy. Such a strategy would enhance VAT collection, strengthen economic integration, and foster more transparent interactions between market participants.

Universal excise, Value-added tax, Eurasian Economic Union, Tax System Harmonization, Tax Digitalization, VAT Administration, Cross-Border Transactions, Economic Integration, Tax Gap, Tax Accounting Automation