«THE IMPORT VAT» ON THE GOODS IMPORTED FROM THE COUNTRIES OF THE EURASIAN ECONOMIC UNION

Gorina G.A.1, Probin P.S.2
1Plekhanov Russian University of Economics, PhD Econ., professor of accounting and taxation department
2Academy of Social Management, PhD Econ., associate professor of service department

Abstract
Annotation: The taxation is one of the defining factors in development of international trade. In this regard special attention should be paid to the indirect taxation, in particular, to a value added tax. Relevance this problem area is caused by the current tendencies of the international economic relations that, in turn, finds the reflection in creation of the trade international unions. In this article authors will consider features of the VAT collection on the goods imported from the countries of the Eurasian Economic Union.

Keywords: Eurasian Economic Union, indirect taxation, international trade, VAT


Category: Economics

Article reference:
«The import VAT» on the goods imported from the countries of the Eurasian economic union // Humanities scientific researches. 2017. № 4 [Electronic journal]. URL: https://human.snauka.ru/en/2017/04/23595

View this article in Russian

Sorry, this article is only available in Русский.



All articles of author «Пробин Павел Сергеевич»


© If you have found a violation of copyrights please notify us immediately by e-mail or feedback form.

Contact author (comments/reviews)

Write comment

You must authorise to write a comment.

Если Вы еще не зарегистрированы на сайте, то Вам необходимо зарегистрироваться: