Methodological problems of determining the customs value based on the real economic meaning of transnational companies’ operations
- Autores: Artemyev A.A.1, Sidorova E.Y.2, Lasloom N.2
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Afiliações:
- Financial University under the Government of the Russian Federation
- RUDN University
- Edição: Volume 31, Nº 1 (2023): CONTOURS OF GLOBAL TRANSFORMATIONS
- Páginas: 159-169
- Seção: INTERNATIONAL TRADE IN THE CONDITIONS OF GLOBALIZATION
- URL: https://journals.rcsi.science/2313-2329/article/view/324349
- DOI: https://doi.org/10.22363/2313-2329-2023-31-1-159-169
- EDN: https://elibrary.ru/QKHKBX
- ID: 324349
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Resumo
Modern tax systems are characterized with the need for an economically justified and legally correct determination of the tax consequences of operations carried out in the context of the use of complex ambiguous models of contractual relations (business models). Taxation when using such models, as a rule, is accompanied by the need to conduct an analysis aimed at clarifying the essential economically justified reason of either the business model as a whole, or individual elements of the operations carried out, for example, the essence of certain payments made by the taxpayer or in his favor. The results of the preliminary analysis showed that one of the most relevant areas of research in this area is a set of issues related to the methodology for determining the customs value of goods as a basis for calculating customs duties. In some countries, it is one of the components of the tax base for value added tax and excise taxes paid as part of customs payments. At the same time, the study of both Russian and international experience shows the special significance of the scientific development of two directions in this area, namely: formation of methodological approaches to the concept of an actual buyer of goods, the customs value of which is determined; qualification based on the actual economically justified reason of individual payments, including those that are not formally included in the customs value of goods based on the principles formulated by the World Trade Organization. As part of the scientific development of the above questions, the results of which are presented in the article, the following research methods were used: analytical, graphic, generalization and economic modeling.
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Sobre autores
Alexey Artemyev
Financial University under the Government of the Russian Federation
Email: AArtemjev@fa.ru
ORCID ID: 0000-0002-4320-317X
PhD in Economics, Associate Professor of Taxes and Tax Administration Department
49 Leningradsky Prospect, Moscow, 125167, Russian FederationElena Sidorova
RUDN University
Autor responsável pela correspondência
Email: Ejsidorova@yandex.ru
ORCID ID: 0000-0002-4385-7173
Doctor of Economics, Professor Finance and Credit’s Department, Faculty of Economics
6 Miklukho-Maklaya St, Moscow, 117198, Russian FederationNasser Lasloom
RUDN University
Email: Ejsidorova@yandex.ru
Postgraduate student of Finance and Credit’s Department, Faculty of Economics
6 Miklukho-Maklaya St, Moscow, 117198, Russian FederationBibliografia
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