TO THE QUESTION ON INTRODUCTION IN RUSSIA OF THE TAX FREE
The article is devoted to the analysis and identification of the features of the “tax free” system in Russia and abroa, and related to the introduction of improving legislation, the study of international experience in this field. The m ain goal of the article is to study the mechanism for implementing the tax free system. In november 2017, the President of the Russian Federation signed a law according to which the “tax free” system will work in the country from 01.01.2018. It involves the return of VAT on the export of goods by citizens of foreign countries (goods urchased by them in Russia at retail organizations). Refund amounts in different countries range from 7 to 22% of the purchase amount and depend on the amount of VAT and system operator commissions. So, in Belarus they return 20% of the purchase no less than 75 euros, in Israel - 15,5 % of the minimum $ 100, in Spain - 21% of the minimum of 90,15 euros, in Japan - 8% of not less than 119 dollars etc.