Abstract
The article elaborates on the theoretical foundations for determining foreign economic operations from the point of view of different scientific schools of the 19th–20th centuries. The economic nature of foreign economic operations is substantiated, namely, the knowledge of the economic essence of taxation of foreign economic operations is deepened in terms of defining the concept of payment for customs clearance services as payment for access of foreign producers to domestic markets; the theoretical foundations of the process of state regulation of foreign economic operations are summarized, the process of regulation of foreign economic operations is analyzed using the views of economists.
A classification of interrelated components of taxation of foreign economic operations has been formed with the selection of internal and external factors, with the help of which the state will influence the formation of the structure and directions of development of foreign economic activity.
In this context, it is proposed to divide taxes on foreign economic transactions into two categories of internal and external taxes, which, in accordance with the legislation of Ukraine, are charged to the budget during foreign economic transactions.
In the process of research, the economic significance of the customs duty was deepened and it was determined that, unlike other indirect taxes, which primarily aim at fiscal goals, the customs duty is an instrument of financial regulation of the country's economy, namely, it stimulates inefficient domestic production and performs other functions for the development of foreign trade.
The theoretical provisions of the study, the given generalizations make such a contribution to the theory of taxation of foreign economic operations, which determines the practical significance of the research results by the possibility of using the developed scientific provisions in the further improvement of taxation of foreign economic operations with products of agro-industrial production
Publisher
National University of Life and Environmental Sciences of Ukraine
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