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Methodological problems and solutions of indirect taxation of broker operations in the EEU
Abstract.The subject of this research is the indirect taxation of broker operations in the EEU. The authors carefully examine such aspects of the topic as taxation consequences of goods imports into Russian Federation from other EEU member states. It is noted that due to methodological flaws of the mechanism of indirect taxation, there is a disruption in the neutrality principle of the target country, producing risks of tax revenue losses. It is proved that taxation consequences of brokered deals should be determined based on the assessment of real economic substance of the conducted transactions. The authors’ contribution into the research of this topic consists in development of solution to the problem of determining the point of VAT in transactions involving a broker. The novelty of this research consists in development of methodology of indirect taxation in regional integration unions aimed at improving the taxation system of foreign trade transactions between EEU member states, conducted through a broker.
Keywords: principle of neutrality, VAT, indirect taxation, harmonization, import, foreign trade, Eurasian Economic Union, principle of country of destination, commission agent, committent
Article was received:23-12-2018
This article written in Russian. You can find full text of article in Russian here .