THEORETICAL AND PRACTICAL ASPECTS OF MANAGING FISCAL AND TAX IMPLICATIONS IN FOREIGN ECONOMIC CONTRACTS

This article provides a theoretical and analytical examination of the issues related to managing fiscal and tax implications within the framework of foreign economic contracts. In the context of globalization, the expansion of international trade volumes and the increase in cross-border transactions necessitate the effective coordination of fiscal policy and tax mechanisms. The article identifies the main fiscal risks and tax obligations arising in foreign economic contracts, as well as the institutional and legal mechanisms for their optimization and management. The research findings are of practical significance for business entities engaged in foreign economic activity and for public fiscal authorities.