IMPROVING THE MECHANISM OF TAXATION OF FOREIGN TRADE TRANSACTIONS OF BUSINESS ENTITIES: ORGANIZATIONAL AND LEGAL ASPECT

Abstract

The article examines the essence of the taxation mechanism. The conditions and features of the organizational and legal mechanisms of taxation of foreign trade operations are determined. The approaches to the development of the mechanism of taxation of foreign economic activity are highlighted. The tax instruments regulating foreign economic activity are indicated. The main problems of taxation of foreign trade operations of business entities have been identified. The main directions of improving tax policy in the field of foreign economic activity of business entities are proposed.