Actual problems of accounting and taxation of foreign Economic activity in Russia

Abstract

The article presented the results of the study of current problems of accounting and taxation of foreign economic activity in the current crisis conditions of the development of world trade. The author clarified the concepts of foreign economic and foreign trade activities and formulated their main characteristics. Special attention is paid to the analysis and assessment of the problems of foreign trade operations by Russia and other EAEU member states in the context of internal and external challenges and threats, as well as their accounting and taxation. The ways of their solution are proposed by maximizing the use of innovations provided for by the Russian accounting and tax legislation and the implementation in practice of special measures taken by the government in support of all participants in foreign trade relations in order to increase the efficiency and effectiveness of their activities and the country's recovery from the crisis.