TAXATION OF AGRI-FOOD EXPORTS IN RUSSIA

DOI 10.32651/2112-26

Issue № 12, 2021, article № 4, pages 26-31

Section: Problems of efficient management

Language: Russian

Original language title: НАЛОГООБЛОЖЕНИЕ ЭКСПОРТА АГРОПРОДОВОЛЬСТВЕННОЙ ПРОДУКЦИИ В РОССИИ

Keywords: TAXES, VALUE ADDED TAX, EURASIAN ECONOMIC UNION, EXPORTS, AGRI-FOOD PRODUCTS, WORLD TRADE

Abstract: Agribusiness organizations are actively involved in international trade. The share of exports of agri-food products increases annually. National tax legislation encourages the export of products, both to the member countries of the Eurasian Economic Union and beyond, with a zero rate of value added tax. At the same time, there are requirements for documentary confirmation of the transaction. The article deals with the problems of export and its documentary confirmation by the tax authority. The authors propose measures to improve this procedure, including in the digital economy. Using electronic Internet platforms for trade between countries, it is necessary to develop modern mechanisms for taxing electronic commerce.

Authors: Zaruk Natalia Fedorovna, Miziureva Vera Vladimirovna