Exemption from Indirect Taxes as a Tool to Reduce the Negative Effect of International Sanctions on the Russian Precious Metals Market

The paper is devoted to the study of legal mechanisms impact international organizations and foreign states on economies unfriendly states, including sanctions, their nature consequences application. In addition, analyzes instruments for countering restrictions, such as tax exemptions, norms Russian legislation precious metals, legislation, in particular Constitutional Act Canada, Excise Taxes, judicial practice Court Federation. examines, among other things, VAT exemption purchase metals by individuals market. author conducted a comparative regulation taxation transactions with Canada its provinces. also doctrinal definition regulatory function tax.