Home  Journals  Finance and Credit  22(550) - 2013 June

Economic methods governmental control of foreign trade activity: comparative characteristic. Tax control

Available online: 10 June 2013

Subject Heading: FOREIGN TRADE ACTIVITY

JEL Classification: 

Economic regulators acting purposefully on the quantity and/or on the structure of the regulation object cost change the yield of foreign trade operations and influence business decisions. Tax control of foreign trade is analyzed in part 2 of this article. It is shown that the expansion of the tax system authority in the foreign trade is the result of realization of the adopted models of home indirect taxes, providing mainly compensated influence on the flows of imported goods and don’t impair the competitiveness of exports, but which can affect their efficiency. Understanding the mechanism of tax control enables both the regulator and businesses to enhance the comprehension of the decisions are emphasized.

Keywords: duty, ad-valorem rate, specific rate, composite rate, value added tax (vat), excise-duty, yield

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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