Analysis of anti-avoidance measures in the tax system of the post-Soviet countries

Abstract

Purpose: of the article is to analyze anti-avoidance measures within the international tax policy and national tax systems of the countries of the post-Soviet space based on the provisions of the BEPS plan and other international events.Methods: the methodological basis of the study is the principles of analytical justification, a systematic approach, and a process approach. General scientific methods were used in the study - generalization, measurement, comparison, induction, deduction, statistical observations, system analysis. The regulatory framework of the article includes international treaties, laws of the Russian Federation and the post-Soviet countries.Results: the article provides a comprehensive system analysis of legal international acts and documents in the field of taxation of the post-Soviet countries, implemented in the national and foreign tax policy. The study reveals the priority directions of anti-retrogression measures of these countries in the context of growing geopolitical tensions, which determine their behavior in the economic Eurasian integration cooperation. Conceptual analysis of the effectiveness and functionality of the concluded agreements on the avoidance of double taxation and relevant treaties, international directives and regulations on the international exchange of tax information and the provisions of the BEPS plan, reports of tax and finance ministries and departments responsible for the implementation of national international tax policy on anti- avoidance measures, international treaties, the official websites of executive authorities of the postSoviet countries, responsible for the implementation and implementation of the provisions of the BEPS plan, made it possible to identify the priority areas of the external tax policies of the studied countries, to propose topics for scientific discussion and to identify current provisions in the international tax field.Conclusions and Relevance: the study demonstrated the desire of the post-Soviet countries to improve domestic and foreign tax policies, but revealed existing problems, in particular, the risks of insufficient tax collection, erosion of the tax base, the use of aggressive tax planning, the impact of the political situation for the openness and friendliness of international tax policy, low managerial potential in tax and legal environment, high costs of tax administration in order to digitalize the proposed mechanisms.