• ‘Customs-Tariff and Tax Regulation of Foreign Economic Activity’

    • Full-time
    • 2 years
    • RU
    • 335 000 RUB
  • Entrance exams

    • Economic Theory
    • Foreign language (English, Chinese, German, French, Spanish)
Elena Yurievna Sidorova

Our program has a scientific and applied nature. We offer a complex approach, which organically combines three closely related fields of knowledge: taxes, customs regulation, and foreign economic activities.

Our students acquire in-depth knowledge and professional skills in these areas.

Our students are employed as managers and chief specialists in foreign economic activities in large companies of various branches of activity in the real and financial sectors of the economy. 

We provide a strong foundation for a career in tax management in large companies in various industries.

Competitive advantages of the program are:

- knowledge of the fundamentals of international pricing and mechanisms of the world price formation;
- knowledge of calculating customs payments and customs value of imported goods;
- understanding specifics of international finance;
- an ability to develop contracts in international trade;
- knowledge of currency and financial relations while choosing a form of international settlements in the contract;
- an ability to develop and implement effective methods of transfer pricing using Russian and foreign legislation; 
- knowledge of the customs regulations in international business;
- knowledge of tax and customs payments of foreign trade operations.

Main disciplines

  • Taxation of Foreign Economic Operations' Participants

    The system of customs payments. Customs duties. Customs charges. VAT which is paid when goods are imported into the customs territory of the Union. Excise taxes which are paid when goods are imported into the customs territory of the Union.

  • International Taxation

    Basic concepts and conceptual frameworks of international taxation. Territorial principle of taxation and the principle of residence in the system of international tax relations. Double taxation and how to eliminate it.

  • Administering Payment of Taxes and Customs Duties in Foreign Trade

    The mechanism of control, correctness, and legality of payment. Exemption from payment of customs and tax payments, which are related to foreign economic activities in the movement of goods across the border of the Customs Union.

  • Customs Regulation of International Trade

    Customs regulation in the Customs Union within the framework of the EEC and in the Russian Federation. International cooperation in the customs sphere and trends of its development. Customs-tariff and non-tariff regulation of foreign trade activities in the Customs Union.

  • Tax Disputes and International Taxation

    General characteristics of types and methods of settling tax disputes. Legal framework for settling international tax disputes. Conciliation procedures in settling international disputes.

  • Monetary Relations and International Settlements

    The concept of monetary and financial relations and international financial market. Stages of formation and tendencies of modern development in the international financial market and currency and financial relations. Concept and types of currencies. Currency rate: formation and types.

Study Abroad

    Our graduates are employed by:
    - research organisations;
    - secondary and higher education institutions;
    - analytical units of institutions and organisations;
    - financial bodies of the subjects of the Russian Federation and municipalities;
    - control bodies of the federal, regional, and local level;
    - customs authorities and etc.