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«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
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
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