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Title: | Современные тренды российского учета, контроля и налогообложения внешнеторговых операций |
Other Titles: | Modern trends in Russian accounting, control, customs and taxation of foreign trade transactions |
Authors: | Воронченко, Тамара |
Keywords: | accounting control taxation customs regulation foreign economic activity foreign trade operations import export parallel import sanctions crisis world market VAT customs duties and fees |
Issue Date: | Apr-2024 |
Publisher: | ASEM |
Abstract: | The article presents the results of a study of modern trends in Russian accounting, control and taxation of foreign trade operations caused by the global financial crisis, including the mutual sanctions policy of Russia and Western countries. The traditional difficulties of accounting, control and taxation arising from the specifics of foreign trade operations are highlighted, as well as the reasons for their aggravation when additional challenges, risks and threats arise in the studied area. Special attention is paid to the problems that have arisen due to the complication of Russia's economic relations with Western countries and the restrictions imposed on the implementation of export-import operations, which adversely affects the volume of foreign trade turnover of all countries, the formation of the revenue side of their budgets, as well as forced changes in legal norms and practices of accounting, control, tax and customs taxation of foreign trade operations. CZU: [657.422.8+657.44]:339.56.055(470+571); DOI: https://doi.org/10.53486/isca2024.16 |
Description: | ВОРОНЧЕНКО, Тамара. Современные тренды российского учета, контроля и налогообложения внешнеторговых операций = Modern trends in Russian accounting, control, customs and taxation of foreign trade transactions. In: International Scientific Conference on Accounting: ISCA 2024 [online]: 13 Edition: Collection of scientific articles = Culegere de articole ştiinţifice, April 5-6, 2024. Chişinău: SEP ASEM, 2024, pp. 128-136. ISBN 978-9975-167-61-1 (PDF). |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/3482 |
ISBN: | 978-9975-167-61-1 (PDF). |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Culegerea ISCA 2024_p_128-136.pdf | 881.03 kB | Adobe PDF | View/Open |
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