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TAX Regulation of Foreign Economic Activities in Russia

Author

Listed:
  • Andrey Alexandrovich Maltsev

    (Institute of Economics of the Ural Branch of the RAS, Ekaterinburg, Russia)

  • Sergey Valerievich Chichilimov

    (Institute of Economics of the Ural Branch of the RAS, Ekaterinburg, Russia)

Abstract

Foreign economic activity (FEA) remains an important source of revenues for the federal budget. The main channels for direct replenishment in 2020 are import and export duties (9.8%) and import VAT (15.7%). Foreign economic activity participants also pay taxes on profits, on the extraction of minerals, taxes cover new areas of economic activity, created by international investors. The purpose of the research is to analyze the changes and structural shifts in tax flows, accelerated by the intensification of foreign economic activities, and to identify the outstanding issues.

Suggested Citation

  • Andrey Alexandrovich Maltsev & Sergey Valerievich Chichilimov, 2021. "TAX Regulation of Foreign Economic Activities in Russia," Russian Foreign Economic Journal, Russian Foreign Trade Academy Ministry of economic development of the Russian Federation, issue 9, pages 7-24, September.
    • Handle: RePEc:alq:rufejo:rfej_2021_09_7-24
    DOI: 10.24411/2072-8042-2021-9-7-24
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