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, 2021. — 198 |
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, 2019. – |
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]. – URL: https://www.elibrary.ru/item.asp?id=39221173 . – |
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ON THE ISSUE OF UNIFICATION OF CUSTOMS SERVICES IN THE TERRITORY OF THE EURASIAN ECONOMIC UNION
Fadeeva Svetlana Sergeevna, kandidat ekonomicheskikh nauk, dotsent Shchelkunova Elena Vladimirovna, kandidat seltskokhozyaystvennykh nauk, dotsent Mam dov Ahmed Kurbanovich, kandidat ekonomicheskikh nauk, dotsent Pavlov Alexey Nikolaevich, kandidat of Technical Sciences, dotsent
Federal State Budgetary Educational Institution of Higher Education "State Agricultural Academy of Velikie Luki"
Russia. 182112, Pskov region, Velikiye Luki Lenin Avenue, 2, e-mail: e-mail: td@vgsa.ru
Abstract: The literature and statistical data characterizing the quality of customs services in the EAEU member states are analyzed. The possibilities of improving and unifying the quality of customs services in the future are considered.
Keywords: customs services, customs functions, EAEU, member states of the Union.
336.645.1
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PRIORITIES OF STATE R&D SUPPORT
Semenova Elena Vasilievna, Doctor of Economics, Professor, Uvarov Alexey Dmitrievich, student of the master's program
Federal State Budgetary Educational Institution of Higher Education "State Agricultural Academy of Velikie Luki"
E-mail: steel@vgsa.ru
Abstract: The scientific and technological development of the Russian Federation is one of the priorities of the state policy, therefore the state uses a set of financial instruments aimed at supporting the innovative development of the economy. The authors consider ways of state support for this area.
Key words: innovation activity, instruments of state support for development; government funding for R&D.
124
336.226.4
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E-mail: steel@vgsa.ru |
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https://www.lexology.com/library/detail.aspx? g=4d048c31-2b26-4327-bcd0-bd7df982b7c5 ( : 05.09.2022)
PROSPECTS FOR THE DEVELOPMENT OF THE TAX ON DIGITAL SERVICES IN RUSSIA
Semenova Elena Vasilievna, Doctor of Economics, Professor, Sidorov Dmitry Valerievich, student of the master's program
Federal State Budgetary Educational Institution of Higher Education "State Agricultural Academy of Velikie Luki"
E-mail: steel@vgsa.ru
Annotation. The article deals with current problems and prospects for the transition of states to the introduction of a new indirect tax - a tax on digital services. The main methodological difficulties of
127
the new tax are outlined. The risks of a significant increase in the tax burden for companies and users are identified.
Keywords: tax on digital services, digitalization of the economy, OECD, taxation, indirect tax, international taxation benefits, European Union, BEPS plan, tax administration, tax incentiv
128
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