Формирование единой бюджетной системы региональной группировки

Abstract

The author of this article examines the possibility of basing on the experience of the European Union in the formation of one of the most important components of a common financial system of regional groupings – a common budget – in the Common Economic Space of Belarus, Russia and Kazakhstan. The peculiarities of integration processes in the Eurasian Economic Community are taken into account as well as the differences in the fiscal and taxation systems of Belarus, Russia and Kazakhstan. Special attention is paid to the formation of the common EU budget stages, the structure of its revenue and expenditure and the method of planning the financial framework of this budget