voprecotestВопросы экономикиVoprosy Ekonomiki0042-8736Voprosy Ekonomiki, NP10.32609/0042-8736-2007-3-137-142voprecotest-1583Research ArticleГОСУДАРСТВЕННАЯ ЭКСПОРТНАЯ ПОЛИТИКАSTATE EXPORT POLICYНалоговые механизмы стимулирования экспортаTaxation Mechanisms of Export PromotionЧереваньЮ.CherevanYu.

соискатель

Институт экономики РАНРоссияInstitute of Economics, Russian Academy of SciencesRussian Federation20072003200703137142Copyright © Voprosy Ekonomiki, NP, 20072007Voprosy Ekonomiki, NPVoprosy Ekonomiki, NPhttps://www.vopreco.ru/jour/about/submissions#copyrightNoticehttps://www.vopreco.ru/jour/article/view/1583

В статье рассматриваются принятые в мировой практике механизмы, направленные на стимулирование экспортной деятельности национальных производителей. Особое внимание уделяется анализу систем налогового кредитования экспортеров по НДС и возмещения уплаченного НДС. Сформулированы подходы к их совершенствованию. Отмечается актуальность борьбы с коррупцией в сфере возмещения НДС и предлагается способ ее уменьшения.

The article considers internationally accepted mechanisms directed at promotion of export of national producers. Special attention is paid to the analysis of the systems of tax credit for exporters on VAT and VAT refund. Approaches for their perfection are formulated. The urgency of fighting corruption in the VAT refund sphere is noted and measures of its limitation are suggested.

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The authors declare that there are no conflicts of interest present.