Maskaeva, Asiya I.Macha, Raphael R.2020-03-242020-03-242015Maskaeva, A. I., & Macha, R. R. (2015). Optimization of taxation in export and import transactions of Russia. International Journal in Management & Social Science, 3(1), 46-58.2321-1784http://hdl.handle.net/20.500.12661/2322Abstract. Full Text is available at: http://www.indianjournals.com/ijor.aspx?target=ijor:ijmss&volume=3&issue=1&article=006The article presents the analysis of the Russian tax system at export-import operations. Shows the structure of payments provided by the customs legislation of Russia. The estimation of tax policy at the Russian export-import operations. The dynamics of exports and imports in the collection of customs duties. Analyzed the structure of federal budget and the positive dynamics of revenues from foreign economic activity in the structure of the budget for the period from 2009 to 2013. The special role assigned in the article assessing the impact of globalization on the tax policy of Russia. Revealed the role of the SCO, the CIS in the formation of the tax climate in the Russian economy.enCustoms dutiesConsolidated budgetExternal economic activitiesTaxesRussian tax systemTax systemRussian taxTax policyRevenuesForeign revenuesArticle