Improving the VAT taxation mechanism in the application of the customs procedure of duty-free trade

Efremov Mikhail Alekseevich, Ukhanova Ekaterina Andreevna

This article will consider the economic impact of customs payments on the budget of the Russian Federation, as well as the problems associated with the taxation of goods when applying the customs procedure of duty-free trade. The subject of the study is the mechanism of taxation of goods placed under the customs procedure of duty-free trade, which leads to non-payment of value added tax. The purpose of the work is to develop a methodologically correct mechanism for eliminating the tax consequences of non-payment of VAT. The result of the work is a methodologically applicable and correct mechanism for eliminating negative tax consequences when placing goods under the customs procedure of duty-free trade. The scientific novelty of this study is based on the study of topical issues and problems arising in modern practice. Problematic issues related to the taxation of goods when applying the duty-free trade procedure. But the problem is not limited to taxation during the application of the procedure, it continues after its completion, when goods are sold to counterparties in the country. The tax actually disappears and is not paid, which can be used as a tax evasion scheme. When a Russian duty-free shop (MBT) interacts with a foreign seller and sells purchased products to a Russian counterparty, VAT is not paid, but is included in the cost, so the Russian counterparty cannot deduct VAT. Ways of solving existing problematic issues, as well as the results of research or suggestions of solutions to these problems can be used as a basis for further study of existing problems and/or applied as a temporary or permanent solution to existing problems, subject to further improvement of legislation. The basic material for assessing the existing problems is the source data and indicators already available in science: articles, as well as data from the websites of the state services of the Federal Tax Service and the Federal Customs Service. In the course of writing this work, the following methods were used: analysis, deduction, synthesis, statistical method.

Keywords:customs procedure, customs duty, VAT, tax administration, duty-free trade, value added tax, foreign trade, value added tax.