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Economic Analysis: Theory and Practice
 

Analysis of VAT changes in the Russian tax system

Vol. 8, Iss. 10, APRIL 2009

Available online: 18 September 2009

Subject Heading: Tax regulation

JEL Classification: 

Tebenikhina M.V. Cand. Sc. (Economics), assistant professor, Russian Economic Academy in the name of G.V. Plekhanov

Melikhova E.V. Russian Economic Academy in the name of G.V. Plekhanov ;

Issues of VAT regulation are of theoretical and practical significance.
     Value added tax is one of the most complex for the accounting in the context of its computation and payment. This drives public authorities to issue a number of clarifications and recommendations.
     Introducing of VAT in the European Union, being wide spread and used for a long time in different countries show its prominent role for the state.
     In point of fact value added tax is one of budget forming taxes, influencing company economy and finances. Its share in the federal revenue derived from taxes is constantly increasing.

Keywords: accounting, taxpayer, taxable activities and assets, concession, base, rate, rebate, standard, law

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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