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.本文从理论与分析维度系统探讨对外经济合同框架下的财税管理相关议题。在全球化背景下，国际贸易规模持续扩张、跨境交易数量不断攀升，亟需实现财税政策与税收机制的有效协同。本文甄别了对外经济合同项下的主要财税风险与纳税义务，并梳理了用于优化与管控此类事项的制度及法律机制。本研究成果对于从事对外经济活动的市场主体与公共财税管理部门均具备实践指导价值。