Ensuring the competitiveness of national products and the acceleration of economic development in modern conditions are largely determined by their role in the world integration structures. One of the promising directions of Russia's participation in the integration process is the development of economic relations within the EEUS. Among the member countries the greatest potential petrochemical complex have Russia and Kazakhstan. Demand for oil, gas and petroleum products in Kyrgyzstan and Armenia are mainly met by imports from neighboring countries. Russia is a major exporter of energy resources for the neighboring countries, and one of the major consumers of manufactured goods in the countries of the EEUS. In this regard, it is Russia that is the determining reference point in matters of cooperation and harmonization of the various national systems of member countries. The most important direction of development of the Eurasian Economic Union is to create common markets for oil, gas, electricity and petroleum products. The geographical position allows you to create general transport routes, which can serve as a basis to accelerate economic growth in Russia, Kazakhstan, Belarus, Armenia and Kyrgyzstan. Among the topical issues of the integration of significantly different structure of tax systems and the structure of the state budget, the most important is to create a unified system of taxation petrochemical complex. In this regard, it is necessary planned reform of the tax systems of all the participants in the taxation and control of subsoil users on the combined area, as well as in matters of indirect taxation of hydrocarbons. The next step is to improve the system of determining the tariffs for the transportation of various types of transport resources. High potential petrochemical complex in Russia and Kazakhstan and significant experience in the taxation of subsoil users in these countries suggests that they will have a leading role in the development and decision-making on major issues.

Eurasian Economic Union, oil, gas and chemical complex, taxation, mining companies

1. 1 Official website of the EEU. (In Russian) Available at: http://www.eaeunion.org/about-info (accessed 15.11.2016)

2. 2 Analytical review of the Eurasian economic Commission "On the main socio-economic indicators of member States of the Eurasian economic Union in January-December of 2015" (In Russian). Available at: http://eec.eaeunion.org/ru/act/integr_i_makroec/

3. dep_stat/econstat/Documents/Indicators201512.pdf (accessed 15.11.2016)

4. 3 Background information on the activities of road transport in the framework of the Customs Union and the common economic space (over the period 2010–2014) and the Eurasian economic Union (in I quarter of 2015) (In Russian). Available at: http://www.eurasiancommission.org/ru/act/energetikaiinfr/transport/SiteAssets/ДТИ (accessed 15.11.2016)

5. 4 Shaihutdinova F.N. The state and prospects of development of petrochemical industry of the Customs Union member States. Vestnik Kazanskogo tehnologicheskogo universiteta [Proceedigns of the Kazan technological University]. 2013, no. 22, pp. 369–373 (In Russian)

6. 5 Oil production by country 2015, 2014, list, map. Production in the day. “Neft'-gaz-iskopaemye.rf 10.05.2015” [“Oil-gas-minerals.of the Russian Federation 10.05.2015”] (In Russian). Available at: oil-gas-minerals.RF/dobicha-nefti-strany (accessed 16.11.2016)

7. 6 Jenergeticheskaja strategija Rossii na period do 2030 goda [The energy strategy of Russia for the period up to 2030] (In Russian). Available at: http://www.scrf.gov.ru/documents/15/122.html (accessed 16.11.2016).

8. 7 Shaihutdinova F.N. Export strategy oil and gas complex of Turkmenistan: state and prospects. Vestnik Kazanskogo tehnologicheskogo universiteta [Bulletin of the Kazan technological University]. 2014, v. 17 no. 21, pp. 345–351 (In Russian).

9. 8 Kazakhstan in 2014 decreased production of oil and condensate by 1.2%, but gas production increased by 1.6%. “Novosti-Kazakhstan” on January 16, 2015 (In Russian). Available at: http://www.neftegaz.kz/kazaxstanskienovosti/32421307654.html (accessed 16.11.2016).

10. 9 Statistics FEC Kazahstana. Portal Neftegaz. RU (In Russian). Available at: http://neftegaz.ru/news/view/133810 (accessed 16.11.2016)

11. 10 “Naftan” zavershaet krupnyj investproekt po rekonstrukcii ustanovki pervichnoj pererabotki nefti. Belorusskoe telegrafnoe agentstvo “Novosti Belarusi”, Novosti kompanij 13.10.2016 goda [Belarusian Telegraph Agency, “Belarus news”, news companies 13.10.2016] (In Russian). Available at: http://www.belta.by/newscompany/view/naftan-zavershaetkrupnyj-investproekt-po-rekonstruktsii-ustanovki-pervichnojpererabotki-nefti-214554–2016/ (accessed 16.11.2016)

12. 11 V 2016 godu Mozyrskij NPZ vvel v jekspluataciju tri krupnyh tehnologicheskih ob’ekta. Internet-portal Soobshhestva ТJеК. Novosti otrasli ТJеК 03.08.2016 goda. [The online community portal of fuel and energy complex. Industry news energy. 03.08.2016] (In Russian). Available at: http://www.energyland.info/analiticshow-149103 (accessed 16.11.2016)

13. 12 Zaur Rasulzade. Rossijskij gaz v Armeniju cherez Iran 23 Janvarja 2016 [Russian gas to Armenia via Iran January 23, 2016] (In Russian). The website haqqin.az. Available at: http://haqqin.az/news/61935 (accessed 16.11.2016)

14. 13 Malen'kaja strana na bol'shom rynke [A small country in a big market] (In Russian). The Website of the Information Agency “Rosbalt” on February 12, 2016. Available at: http://www.rosbalt.ru/world/2016/02/12/1489339.html (accessed 16.11.2016)

15. 14 Godovoj doklad Evrazijskoj jekonomicheskoj komissii za 2015 god “Ob itogah i perspektivah social'no-jekonomicheskogo razvitija gosudarstv – chlenov ЕАJеS i merah, predprinjatyh gosudarstvami–chlenami ЕАJеS v oblasti makrojekonomicheskoj politiki”, Moskva 2016 [Annual report of the Eurasian economic Commission for 2015 “results and prospects of socio-economic development of the member States of the EEUS and the measures taken by the member States of the EEUS in the field of macroeconomic policy,” Moscow 2016] (In Russian). Available at: http://www.eurasiancommission.org/ru/act/integr_i_makroec/dep_makroec_pol/economyViewes/Documents/Annual%20доклад%202015.pdf. (accessed 15.11.2016)

16. 15 The official website of news Agency “tengrinews” (In Russian). Available at: http://tengrinews.kz/markets/ (accessed 16.11.2016)

17. 16 Sostojanie i perspektivy razvitija magistral'nogo truboprovodnogo transporta v gosudarstvah-uchastnikah SNG. Moskva, 2013 [The state and prospects of development of main pipeline transport in the countries-participants of the CIS. Moscow, 2013] (In Russian). Available at: www.ecis.info/foto/pages/23887.doс. (accessed 15.11.2016)

18. 17 Website of the project "Central Asia" (In Russian). Available at: http://www.centralasia-biz.com/cabiz/kirgizstan/Industry/abt_indstry_kg.htm (accessed 15.11.2016)

19. 18 The oil industry of Kyrgyzstan. The Website of the Central dispatching management of fuel and energy complex (In Russian). Available at: http://www.cdu.ru/articles/detail.php?ID=309594 (accessed 15.11.2016)

20. 19 Neftegazovyj kompleks Rossii: itogi 2015 goda (po sost. na 08.05.2016 g.) [Oil and gas complex of Russia: the end of 2015 (for ed. on 08.05.2016 g)] (In Russian).

21. National rating Agency. Available at: http://www.ra-national.ru/sites/default/files/analitic_article/Neftegaz%202015.pdf (accessed 15.11.2016)

22. 20 Press release, “the Tax system in our country is extremely unstable,” the participants of the round table "reform of the taxation of hydrocarbon production" on 28 September 2016. Nacional'nyj otraslevoj zhurnal “Neftegazovaja vertikal'” [The national trade magazine “Oil and gas vertical”] (In Russian). Available at: http://www.ngv.ru/pr/nalogovaya-sistema-v-nashey-stranekrayne-nestabilna-uchastniki-kruglogo-stola-reforma-nalogooblozhe/?sphrase_id = 4697449 (accessed 16.11.2016)

23. 21 Putevoditel' po biznesu i investicijam v Respublike Belarus' Aspekty nalogooblozhenija 2014 [Guide to business and investment in the Republic of Belarus taxation Aspects 2014] (In Russian). Available at: http://france.mfa.gov.by/upload/ economy / del_be_tax_guide_rus_soft.pdf (accessed 16.11.2016)

24. 22 Shaikhutdinova, F.N., Khvorova, E.V. Prospects of realization of Agreements on production section of petrochemical complex of Russia in conditions of the world trade organization Vestnik Kazanskogo tehnologicheskogo universiteta [Bulletin of the Kazan technological University]. 2014, no. 17, v. 7, pp. 375–380 (In Russian)

25. 23 Obzor nalogovogo rezhima v neftegazovoj otrasli Kazahstana Vypusk 2014 goda [A review of the fiscal regime in the oil and gas industry of Kazakhstan, the 2014 Edition] (In Russian). Available at: http://www.ey.com/Publication/ vwLUAssets/EY-KZ-Oiland-Gas-Tax-guide-2014-Rus/$FILE/EY-KZ-Oil-andGas-Tax-guide-2014-Rus.pdf (accessed 15.11.2016)

26. 24 Fakty i cifry neftegazovoj otrasli Kazahstana za 2015 god [Facts and figures oil and gas industry of Kazakhstan in 2015] (In Russian). The Portal "Yakutia. Obraz budushhego" Available at: http://yakutiafuture.ru/2016/02/20/fakty-i-cifry-neftegazovoj-otrasli-kazaxstana-za-2015-god (accessed 16.11.2016).