Some questions of tax and customs regulation in the field of entrepreneurial activity under the terms of the RF membership in the Customs Union
( Pp. 90-95)

The article deals with some problems of tax and customs regulation in the field of entrepreneurial activity connected with the Russia’s accession to the Customs Union and conclusion a number of international treaties. The author considers some items, directly connected with the concept of Customs Union, the exact place of International law rules and international conventions of the RF in legal structure of Russia, the role of international treaties in the implementation of taxation of economic entities. The author, in particular, makes a review of the main provisions of such treaties as: “Agreement on free economic zones on the customs territory of the Customs Union and the customs procedure of free customs zone” (June 18, 2010), “Customs Union Agreement between the Russian Federation and the Republic of Belarus” (January 6, 1995), “Agreement on the Customs Union and the United Economic Area” (February 26, 1999), “ Agreement on the principles of indirect taxation of exports and imports of goods, performance of work, services rendering in the Customs Union” (January 25, 2008), “ Agreement on a uniform rates of customs duties regulation”( January 25, 2008),” Agreement on export customs duties in respect of the third countries” (January 25, 2008).

Apresova N.G., (2013), SOME QUESTIONS OF TAX AND CUSTOMS REGULATION IN THE FIELD OF ENTREPRENEURIAL ACTIVITY UNDER THE TERMS OF THE RF MEMBERSHIP IN THE CUSTOMS UNION. Gaps in Russian Legislation, 5 => 90-95.

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The customs Union, taxes, customs duties, free economic zones, single customs territory, the common economic space, a unified system of taxation, uniform rates of customs duties.