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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">turan</journal-id><journal-title-group><journal-title xml:lang="ru">Вестник университета «Туран»</journal-title><trans-title-group xml:lang="en"><trans-title>Bulletin of "Turan" University</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">1562-2959</issn><issn pub-type="epub">2959-1236</issn><publisher><publisher-name>Университет «Туран»</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.46914/1562-2959-2020-1-4-128-133</article-id><article-id custom-type="elpub" pub-id-type="custom">turan-1375</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>ЭКОНОМИКА: ИСТОРИЯ, ТЕОРИЯ, ПРАКТИКА</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>ECONOMY: HISTORY, THEORY, PRACTICE</subject></subj-group></article-categories><title-group><article-title>Налоговые аспекты евразийской экономической интеграции</article-title><trans-title-group xml:lang="en"><trans-title>Tax aspects of the Eurasian economic integration</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Тусеева</surname><given-names>И. Х.</given-names></name><name name-style="western" xml:lang="en"><surname>Tusseyeva</surname><given-names>I. Kh.</given-names></name></name-alternatives><bio xml:lang="ru"/><bio xml:lang="en"/><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru">Казахстанско-Немецкий университет<country>Казахстан</country></aff><aff xml:lang="en">Kazakh-German University<country>Kazakhstan</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2020</year></pub-date><pub-date pub-type="epub"><day>28</day><month>12</month><year>2020</year></pub-date><volume>0</volume><issue>4</issue><fpage>128</fpage><lpage>133</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Тусеева И.Х., 2020</copyright-statement><copyright-year>2020</copyright-year><copyright-holder xml:lang="ru">Тусеева И.Х.</copyright-holder><copyright-holder xml:lang="en">Tusseyeva I.K.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://vestnik.turan-edu.kz/jour/article/view/1375">https://vestnik.turan-edu.kz/jour/article/view/1375</self-uri><abstract/><trans-abstract xml:lang="en"/><kwd-group xml:lang="ru"><kwd>налоговые системы</kwd><kwd>ставки налогов</kwd><kwd>цифровая экономика</kwd><kwd>интернет-торговля</kwd><kwd>электронная коммерция</kwd><kwd>налоговая нагрузка</kwd><kwd>малый и средний бизнес</kwd></kwd-group><kwd-group xml:lang="en"><kwd>tax systems</kwd><kwd>tax rates</kwd><kwd>digital economy</kwd><kwd>online commerce</kwd><kwd>e-commerce</kwd><kwd>tax burden</kwd><kwd>small and medium-sized businesses</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Статистический бюллетень Евразийского экономического союза. 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