Objectives. This article aims to consider the implementation of parallel imports, as well as aspects that reveal the specifics of its accounting and taxation. Methods. For the study, we used analysis and synthesis, and research methods, based on logical grounds. Results. The article presents the results of the analysis of the specifics of the use of parallel imports in order to meet the needs of people in demanded foreign goods. It reveals the particularities of accounting and taxation of parallel imports and offers recommendations regarding its accounting and taxation by the importing organization. Conclusions. Parallel imports are beneficial to both consumers – individuals and legal entities, and the State under sanctions. Such imports can also be useful to stimulate competition. However, under the guise of parallel imports, it is possible to obtain counterfeit products or products of lower quality.
Velikorossov V.V., Chaikovskaya L.A., Filin S.A. [Contemporary transnational corporations and their tax profile under transfer pricing]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2019, vol. 22, iss. 9, pp. 993–1007. (In Russ.) URL: Link
Filin S.A., Chaikovskaya L.A., Aitymbetova A.N., Zhusipova E.E., Isaeva G.K. [U.S. taxation: The description and impact on small businesses]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2021, vol. 24, iss. 2, pp. 166–185. (In Russ.) URL: Link
Filin S.A., Yakushev A.Zh. [Increase of a share of intellectual property in intangible assets of the companies that produce products used for ensuring national security]. Natsional'naya bezopasnost' / Nota Bene = National Security / Nota Bene, 2016, no. 4, pp. 519–531. (In Russ.) URL: Link
Filin S.A. Teoreticheskie osnovy ekonomicheskikh tsiklov i upravlenie v usloviyakh krizisa: monografiya [Theoretical foundations of economic cycles and management in a crisis: a monograph]. Moscow, Rusains Publ., 2015, 334 p.
Agamagomedova S.A., Lyubarets Yu.S. [The problem of parallel access in Russia in the context of globalization]. Izvestiya vysshikh uchebnykh zavedenii. Povolzhskii region. Ekonomicheskie nauki = University Proceedings. Volga Region. Social Sciences, 2019, no. 2, pp. 63–71. URL: Link (In Russ.)
Kardanov V.A. [Considering the prospects of parallel import]. Vestnik Universiteta, 2019, no. 7, pp. 113–117. (In Russ.) URL: Link
Filin S.A., Chaikovskaya L.A. [Taxes in the digital economy and cyberphysical technology]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2020, vol. 23, iss. 8, pp. 940–958. (In Russ.) URL: Link
Filin S.A., Chaikovskaya L.A. [Cryptocurrency as digital asset: Possibilities of account and feature of the taxation]. Ekonomika i upravlenie: problemy, resheniya = Economics and Management: Problems, Solutions, 2018, vol. 1, no. 3, pp. 65–79. (In Russ.)
Yakushev A.Zh., Lanchakov A.B., Filin S.A., Soroka D.P., Batsaikhan I. [Management of the organization's foreign economic activity]. Ekonomika i upravlenie: problemy, resheniya = Economics and Management: Problems, Solutions, 2021, vol. 2, no. 9, pp. 14–31. (In Russ.)
Nurgaleev M.S. [Parallel import in Russia. Development prospects]. Gumanitarnye, sotsial'no-ekonomicheskie i obshchestvennye nauki = Humanities, Social-Economic and Social Sciences, 2017, no. 11, pp. 112–115. URL: Link (In Russ.)
Filin S.A., Chaikovskaya L.A. [Innovative enterprise management and innovative tax management as its component]. Audit i finansovyi analiz = Audit and Financial Analysis, 2012, no. 6, pp. 326–335. URL: Link (In Russ.)
