THEORETICAL AND METHODOLOGICAL BASIS OF THE MECHANISM OF TAXATION OF FOREIGN ECONOMIC ACTIVITY

Abstract

The article emphasizes the importance of developing scientifically grounded proposals for improving the taxation system to foster the development of foreign economic activity (FEA). Studying new approaches to ensuring the effective functioning of the FEA taxation system is presented as a complex direction of modern scientific research. The study highlights the need to improve the theoretical and methodological foundations of managing the FEA taxation system based on foreign trade balance management. The main task is to analyze and evaluate the impact of improving the FEA taxation system on the activities of the state, economy, economic entities, and the population's living standards. Indicators such as export and import growth rates, the share of foreign trade turnover in GDP, and the international competitiveness coefficient are used to assess FEA effectiveness. In conclusion, a deeper understanding of the features and principles of FEA management practices holds significant importance.