Formation of Economically Sound Tax Consequences on Purchase and Sale of Foreign Goods (Case Study on Customs Procedure of Customs Warehouse)
The aim of the article is to develop a typology for purchase and sale of foreign goods under the customs procedure of the customs warehouse and to propose a mechanism for the formation of economically sound tax consequences of VAT based on this typology. The subject of the research is transactions w...
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Format: | Article |
Language: | Russian |
Published: |
Government of the Russian Federation, Financial University
2020-04-01
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Series: | Финансы: теория и практика |
Subjects: | |
Online Access: | https://financetp.fa.ru/jour/article/view/980 |