Оценка последствий введения антидемпинговых пошлин на деятельность российских компаний

Non-tariff restrictions play a very important role in modern conditions of trade liberalization of coun-tries. The purpose of applying anti-dumping measures to protect the domestic market in interna-tional trade is to counter unfair competition when exporters supply goods to the domestic market of another country at a price below the normal value. Since dumping causes damage to the national economy by preventing the sale of products of na-tional producers, there are such types of protection as anti-dumping duties, which are the main tool to combat dumping imports. Duties are set in addition to normal customs duties and are often punitive in nature, which often leads to discussions about whether anti-dumping measures are not a tool of the state's protectionist policy. The metallurgical industry, which first experienced dumping and anti-dumping protection measures, today remains the main object of anti-dumping regu-lation: more than 30% of all anti-dumping duties are applied in this industry. The peculiarity of anti-dumping regulation is that often anti-dumping duties, in particular against Rus-sia, are initiated only because domestic producers of importing countries may not be satisfied with the cost of imported products, although in reality there may be no question of dumping by exporting enterprises. Very often, the anti-dumping duties imposed affect the result of the company's activities. This article presents an analysis of the consolidated financial statements ofPAO Severstal, on the products of which anti-dumping duties were imposed. As a result of the analysis of the financial state-ments, it was revealed that these anti-dumping duties did not significantly affect the performance of the enterprise, but on the contrary, it became a new springboard for its further development.