TAX Regulation of Foreign Economic Activities in Russia

Authors

  • Andrey Aleksandrovich Maltsev Institute of Economics of the Ural Branch of the RAS
  • Sergey Valerievich Chichilimov Institute of Economics of the Ural Branch of the RAS

DOI:

https://doi.org/10.24412.2072-8042-2021-9-7-24

Keywords:

excise tax, foreign trade, foreign economic activity, export duties, foreign investment, value added tax, tax regulation, export

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.

Author Biographies

Andrey Aleksandrovich Maltsev, Institute of Economics of the Ural Branch of the RAS

Doctor of Economic Sciences, Professor
Place of work, post: Institute of Economics of the Ural Branch of the RAS (620014, Russia, Ekaterinburg, Moskovskaya st., 29) – Leading Researcher

Sergey Valerievich Chichilimov, Institute of Economics of the Ural Branch of the RAS

Place of work, post: Institute of Economics of the Ural Branch of the RAS (620014, Russia, Ekaterinburg, Moskovskaya st., 29) – Postgraduate student

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Published

2024-01-28

How to Cite

Maltsev, A. A., & Chichilimov, S. V. (2024). TAX Regulation of Foreign Economic Activities in Russia. Russian Foreign Economic Journal, (9), 7–24. https://doi.org/10.24412.2072-8042-2021-9-7-24

Issue

No. 9 (2021)

Section

Foreign economic relations of the Russian Federation