Impact of regulation of foreign economic activities on documentation and taxation of export-import transaction

Abstract

The specifics of export-import trade operations, the importance of licensing and quotas for foreign economic activity were determined. Normative acts regulating operations of foreign economic activity were characterized. The peculiarities of drawing up export contracts, terms of the contract, forms and the procedure for concluding a foreign economic contract were revealed. The system of documentation of export trade operations was studied. The specifics of taxation of trade operations of a business entity carrying out export operations and directions of optimization processes that become objects of state control were determined.