The legal basis of the customs taxation
Автор: Guseynova Guzel Mukhtarovna
Журнал: Петербургский экономический журнал @gukit-journal
Рубрика: Финансовая и денежно-кредитная сферы
Статья в выпуске: 2 (6), 2014 года.
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Understanding problems of legal regulation of export-import operations taxation within the Customs Union is becoming particularly urgent. The article deals with the legal basis of levying customs duties while trading with countries outside the former Soviet Union, special attention is paid to peculiarities of indirect taxation in the trade within the Customs Union.
Customs union, customs code, customs payments, surplus value tax, customs duty, customs value, excise duties
Короткий адрес: https://sciup.org/140128855
IDR: 140128855
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