TAX Regulation of Foreign Economic Activities in Russia

Andrey Alexandrovich Maltsev and Sergey Valerievich Chichilimov
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Andrey Alexandrovich Maltsev: Institute of Economics of the Ural Branch of the RAS, Ekaterinburg, Russia
Sergey Valerievich Chichilimov: Institute of Economics of the Ural Branch of the RAS, Ekaterinburg, Russia

Russian Foreign Economic Journal, 2021, issue 9, 7-24

Abstract: Foreign economic activity (FEA) remains an important source of revenues for the federal budget. The main channels for direct replenishment in 2020 are import and export duties (9.8%) and import VAT (15.7%). Foreign economic activity participants also pay taxes on profits, on the extraction of minerals, taxes cover new areas of economic activity, created by international investors. The purpose of the research is to analyze the changes and structural shifts in tax flows, accelerated by the intensification of foreign economic activities, and to identify the outstanding issues.

Keywords: Excise tax; foreign trade; foreign economic activity; export duties; foreign investment; value added tax; tax regulation; export. (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:alq:rufejo:rfej_2021_09_7-24

DOI: 10.24411/2072-8042-2021-9-7-24

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