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Pinskaya Milyausha Rashitovna

Doctor of Economics

Head of Tax Policy Centre of Financial Research Institute Ministry of Finance of the Russian Faderation, professor of the Department of Tax Policy and Customs Tarif Regulation at Financial University under the President of the Russian Federation

109456, Russia, g. Moscow, pr-d 4-I veshnyakovskii, 4

MPinskaya@yandex.ru
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Artem'ev Aleksei Aleksandrovich

PhD in Economics

Docent, the department of Tax Policy and Customs Tariff Regulation, Financial University under the Government of the Russian Federation

109456, Russia, g. Moscow, ul. 4-I veshnyakovskii pr-D, 4, of. 313

AArtemjev@fa.ru
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Abstract.


Keywords: Eurasian Economic Union, foreign trade, harmonization, indirect taxation, VAT, excises, principle of neutrality, principle of country of destination, duty-free shop, customs procedure

DOI:

10.7256/2454-0641.2018.4.28433

Article was received:

18-12-2018


Review date:

18-12-2018


Publish date:

20-12-2018


This article written in Russian. You can find full text of article in Russian here .

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Artem'ev A.A., Pinskaya M.R. Metodologicheskie problemy nalogooblozheniya NDS operatsii s «inostrannymi tovarami» v EAES // Nalogovaya politika i praktika. 2016. № 10. S. 64-68.
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Pis'mo Ministerstva finansov Rossiiskoi Federatsii ot 13.02.2015 № 03-07-03/6606. Dostup iz sprav.-pravovoi sistemy «Konsul'tantPlyus