Современные тренды российского учета, контроля и налогообложения внешнеторговых операций

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