FOREIGN ECONOMIC ACTIVITY AND FEATURES OF ITS TAXATION: THEORETICAL ASPECTS

Abstract

The article is devoted to the systematization of theoretical and methodological foundations and the development of practical recommendations for improving the current practice of taxation of foreign economic activity. This article lists the main foreign and domestic scientists who have formed a theoretical basis for understanding the problems associated with the taxation of foreign economic activity. The features of foreign economic activity are outlined and the complex of its features and constituent elements is characterized. An assessment of the state and trends in the development of foreign trade activity on the basis of a system of statistical and calculated indicators is considered. The analysis of the state of foreign economic activity of Ukraine was carried out, problems were identified and the influence of the state on development through a system of taxes, fees and other obligatory payments was determined. The theoretical foundations of taxation of foreign economic activity are studied: the essence, types, rates, object and taxable base, subjects (legal entities and individuals), the procedure for paying taxes due to the implementation of various types of economic relations between business entities of different nationality. An analysis of the administration of customs payments was carried out, which made it possible to provide a full coverage of the factors influencing their collection, in particular, the efficiency of the customs authorities, changes in tax and customs legislation, the volume of export-import operations and general indicators of economic activity in the state. Differences in the taxation of foreign and domestic economic activities, features of taxation by country, type of activity of each individual country are determined. Proposals on the planning of the tax burden have been developed. The fundamental approaches to the use of tax instruments in foreign economic activity are determined: free trade and state intervention in foreign trade and their practical implementation. The problem of double taxation and ways of its solution are investigated. Based on the material worked out, conclusions and proposals are formulated and presented.