Tax aspects of foreign income of Russian seafarers

The paper discusses the features of taxation of foreign income of individuals. The main object of the study is the income of seafarers working on ships under a foreign flag, the peculiarities of the calculation and taxation of their wages. The statistical data on the level of wages and the structure of expenses of the families of seafarers are given. The methodological approaches to assessing the indirect contribution of seafarers working for foreign shipowners to the revenue side of the state budget through the purchase of goods, works and services on the territory of the Russian Federation have been substantiated. The proposed algorithm includes four stages. The first stage is the determination of the number of seafarers working on foreign ships. The second stage is the determination of the salaries of seafarers working on ships under a foreign flag. The third stage is the substantiation of the expenses of seafarers on the territory of the Russian Federation. The fourth stage is an assessment of the contribution of seafarers to budget revenues through indirect tax revenues from the goods, works and services they purchase. The paper highlights the main global trends in the issues of state regulation of foreign income of seafarers.