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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Bibliographic Details
Main Author: E. Yu. Sidorova
Format: Article
Language:Russian
Published: Government of the Russian Federation, Financial University 2020-04-01
Series:Финансы: теория и практика
Subjects:
Online Access:https://financetp.fa.ru/jour/article/view/980