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Shureeva A. S., Khazheeva M. A. Osobennosti primeneniya naloga na dobavlennuyu stoimost’ pri importe tovarov [Features of the application of value added tax when importing goods]. Molodaya nauka Sibiri: ehlektronnyj nauchnyj zhurnal [Young science of Siberia: electronic scientific journal], 2021, no. 2. [Accessed 30/06/21]


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Indirect taxes are one of the most important and complex taxes that exist in the tax system. Therefore, a detailed study of them is necessary for taxpayers, nevertheless, significant problems still remain in the domestic legislation. The authors of the article tried to analyze such a specific tax as value added tax (VAT) not only from the standpoint of theory, describes the procedure for determining VAT on imported customs goods in the customs territory of the EAEU member states, and also identifies the most problematic issues that most often arise when determining VAT on imported goods, such as: determining the VAT rate for preferential categories of goods, VAT refund to foreign trade participants with zero taxation of goods. The article considers the share of customs payments in the federal budget of the Russian Federation in the dynamics of three years and the dynamics of customs payments to the federal budget for the period from 2015 to 2019. As a result of the analysis, we can observe an increase in budget revenues, which had a positive impact on the revenue side of the country's budget, however, due to the specifics of the latter, VAT falls not on merchants, but on end consumers, changes in the tax collection procedure are also considered.

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