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List of publications on a keyword: «акциз»

  • Excise duties when moving goods across the customs border: significance, features, difficulties

    Proceeding
    Innovative approaches to management in economic, technical and legal systems
    Authors:
    Aleksandr D. Menshchikov, Natalia I. Tarasova
    Work direction:
    Актуальные вопросы современных экономических систем
    Abstract:
    В статье сделана попытка отразить значимость, особенности и сложности взимания акцизных сборов при перемещении подакцизных товаров через таможенную границу. Описываются особенности налогообложения ввозимых подакцизных товаров.
    Keywords:
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  • Perspektivnye napravleniia razvitiia aktsiznogo nalogooblozheniia alkogol'noi produktsii

    Proceeding
    Law, Economics and Management: Theory and Practice
    Authors:
    Ruslan N. Berlizev, Alina A. Bordonos
    Work direction:
    Общие вопросы экономических наук
    Abstract:
    В статье рассматриваются основные направления налоговой политики Российской Федерации в отношении акциза на алкогольную продукцию.
    Keywords:
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  • Osobennosti provedeniia tamozhennykh operatsii pri peremeshchenii podaktsiznykh tovarov cherez tamozhennuiu granitsu EAES

    Book Chapter
    Culture. Science. Education: modern trends
    Authors:
    Vladimir G. Svinukhov, Svetlana V. Senotrusova, Veronika V. Zhoglicheva
    Work direction:
    Глава 2. Наука
    Abstract:
    The authors outlines that a reliable choice of the appropriate customs procedure allows the customs authority, depending on the purpose, time of import or export of goods, as well as other circumstances, to apply various legal regulation tools to excisable goods. The authors come to conclusion that this allows to take into account more fully the needs and interests of participants of foreign economic activities, and ultimately contributes to the development of foreign trade in excisable goods, as well as other forms of activity directly related to international trade.
    Keywords:
    foreign economic activities, excisable goods, foreign trade turnover, dynamics of export of oil products, customs authorities, customs procedures
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