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Methodological problems and solutions of indirect taxation of broker operations in the EEU
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.

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

DOI:

10.7256/2454-0668.2018.6.28461

Article was received:

23-12-2018


Review date:

24-12-2018


Publish date:

25-12-2018


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

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