МЕТОДИЧЕСКИЙ ПОДХОД К РЕГУЛИРОВАНИЮ ИМПОРТА ТОВАРОВ В СФЕРЕ ИНФОРМАЦИОННО-КОММУНИКАЦИОННЫХ УСЛУГ

Abstract

The article substantiates the prerequisites for the development of methodological support for customs tariff regulation of imports, provides a description of individual elements of the methodology, which makes it possible to establish different levels of customs duty rates when importing goods related to the support of information and communication services, uninterrupted operation of services and technological independence, and creates a sequence of implementation stages techniques. A description of a four-stage methodological approach to regulating the import of goods in the field of information and communication services using customs tariff measures is given, and the author’s procedure for calculating budget revenues when increasing the rates of import customs duties on the goods under study is given.