Scientific Journal of KubSAU

In the era of economy globalization it is needed to find the new integration ways. Tax partnership reflects these new realities of integration processes in the territory of former Soviet Union, and it can become one of these new concepts. Tax partnership is offered to consider at the example of Russia and Kazakhstan, as the most initiative members of integration processes. In the article sufficient and necessary information base is offered at the initial stage of tax partnership. Information base requirements for the tax partnership level assessment are extended. The article provides the tax partnership level assessment scorecard, which includes two blocks – quality characteristics, and quantitative indicators. Method of tax partnership level assessment scorecard is developed, which allows estimating the reliable level of tax partnerization. Quality characteristics include similarity level of the taxation systems, certain taxes similarity level and tax partnership productivity. Quantitative indicators include the distance between coordinates and variation indicators regarding tax revenues and tax authorities’ examination. There is a great potential for further development and expansion of the scorecard. By the results of this scorecard it is possible to offer a measure package directed to increase tax revenue in the EEU countries and to improve their tax authorities’ examination