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Finance and Management
Reference:

Value Added Tax in the System of Customs Payments in the Russian Federation

Galuzo Vasilii Nikolaevich

PhD in Law

PhD in Law, Chille-old researcher at the Institute of Education and Science  

32, ul. B. Gruzinskaya, Bldg 3, Moscow, 123056, Russia

vgrmn@yandex.ru
Другие публикации этого автора
 

 

DOI:

10.7256/2409-7802.2015.1.14480

Review date:

15-02-2015


Publish date:

23-02-2015


Abstract: Abstract. The article substantiates the need to delimitate the customs legislation and tax legislation. The subject of the study is related to the regularities associated with customs payments. The author notes that customs payments represent the totality of customs duties and customs fees. The list of customs payments should be specified in the customs legislation, namely in the Customs Code of the Customs Union and the Federal Law of 19 November 2010, and the list of taxes should be included in the tax law (the RF Tax Code). The methods applied by the author in the course of investigation - comparative legal method, analysis and synthesis – make it possible to formulate the following conclusions. Customs law and tax law are independent branches of the legislation; they include a set of normative legal acts with a different legal force; they are designed to regulate customs and tax relations (customs legislation and tax laws, respectively). Customs payments shall be governed by the provisions of customs legislation. The VAT should be excluded from the list of customs payments.


Keywords: Tax code of the Russian Federation., customs regulation, customs union, customs Code, taxes, Russian Federation, customs payments, customs duties, customs legislation, tax relations
This article written in Russian. You can find full text of article in Russian here .

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