TAX CONTROL OF EXPORT OPERATIONS: PROBLEMS, PROSPECTS, SOLUTIONS
In the current context of globalization and the active development of international trade, tax control over export operations has become a critically important aspect of ensuring a country's economic security. The inefficiency of existing control mechanisms increases the risks of tax evasion an...
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| Format: | Article |
| Language: | English |
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Science and Innovation Center Publishing House
2024-12-01
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| Series: | Наука Красноярья |
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| Online Access: | https://kras-science.ru/jour/index.php/nk/article/view/259 |
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| author | Konstantin V. Adolf |
| author_facet | Konstantin V. Adolf |
| author_sort | Konstantin V. Adolf |
| collection | DOAJ |
| description | In the current context of globalization and the active development of international trade, tax control over export operations has become a critically important aspect of ensuring a country's economic security. The inefficiency of existing control mechanisms increases the risks of tax evasion and reduces budget revenues, highlighting the relevance of this study.
The article analyzes the legal, organizational, and technical aspects of tax control for export operations. Systematic analysis methods are employed to identify key issues in tax control, along with a comparative analysis of other countries' practices in regulating cross-border transactions and exchanging tax information.
The study identifies major barriers faced by tax authorities in controlling export operations, including difficulties in determining the actual value of goods, the use of offshore schemes, and limited information exchange between countries. Directions for improving tax control are proposed, such as enhancing the regulatory framework, introducing digital technologies, and strengthening international cooperation.
Strengthening tax control over export operations, considering digitalization and integration processes, will help minimize the risks of tax evasion and enhance the transparency of international transactions. The implementation of these measures will contribute to improving economic security and the efficiency of the tax system. |
| format | Article |
| id | doaj-art-bceaf3dd18da4bcda10fa916a9d36cc1 |
| institution | Kabale University |
| issn | 2070-7568 2782-3261 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Science and Innovation Center Publishing House |
| record_format | Article |
| series | Наука Красноярья |
| spelling | doaj-art-bceaf3dd18da4bcda10fa916a9d36cc12025-02-05T20:34:56ZengScience and Innovation Center Publishing HouseНаука Красноярья2070-75682782-32612024-12-01134405410.12731/2070-7568-2024-13-4-259259TAX CONTROL OF EXPORT OPERATIONS: PROBLEMS, PROSPECTS, SOLUTIONSKonstantin V. Adolf0Siberian Federal UniversityIn the current context of globalization and the active development of international trade, tax control over export operations has become a critically important aspect of ensuring a country's economic security. The inefficiency of existing control mechanisms increases the risks of tax evasion and reduces budget revenues, highlighting the relevance of this study. The article analyzes the legal, organizational, and technical aspects of tax control for export operations. Systematic analysis methods are employed to identify key issues in tax control, along with a comparative analysis of other countries' practices in regulating cross-border transactions and exchanging tax information. The study identifies major barriers faced by tax authorities in controlling export operations, including difficulties in determining the actual value of goods, the use of offshore schemes, and limited information exchange between countries. Directions for improving tax control are proposed, such as enhancing the regulatory framework, introducing digital technologies, and strengthening international cooperation. Strengthening tax control over export operations, considering digitalization and integration processes, will help minimize the risks of tax evasion and enhance the transparency of international transactions. The implementation of these measures will contribute to improving economic security and the efficiency of the tax system.https://kras-science.ru/jour/index.php/nk/article/view/259tax controlinternational tradeinternational cooperationexport operationstax evasioncross-border transactionsoffshore schemesinternational cooperationexchange of tax informationregulatory framework |
| spellingShingle | Konstantin V. Adolf TAX CONTROL OF EXPORT OPERATIONS: PROBLEMS, PROSPECTS, SOLUTIONS Наука Красноярья tax control international trade international cooperation export operations tax evasion cross-border transactions offshore schemes international cooperationexchange of tax information regulatory framework |
| title | TAX CONTROL OF EXPORT OPERATIONS: PROBLEMS, PROSPECTS, SOLUTIONS |
| title_full | TAX CONTROL OF EXPORT OPERATIONS: PROBLEMS, PROSPECTS, SOLUTIONS |
| title_fullStr | TAX CONTROL OF EXPORT OPERATIONS: PROBLEMS, PROSPECTS, SOLUTIONS |
| title_full_unstemmed | TAX CONTROL OF EXPORT OPERATIONS: PROBLEMS, PROSPECTS, SOLUTIONS |
| title_short | TAX CONTROL OF EXPORT OPERATIONS: PROBLEMS, PROSPECTS, SOLUTIONS |
| title_sort | tax control of export operations problems prospects solutions |
| topic | tax control international trade international cooperation export operations tax evasion cross-border transactions offshore schemes international cooperationexchange of tax information regulatory framework |
| url | https://kras-science.ru/jour/index.php/nk/article/view/259 |
| work_keys_str_mv | AT konstantinvadolf taxcontrolofexportoperationsproblemsprospectssolutions |