Home  Journals  Financial Analytics: Science and Experience  30(120) - 2012 August

Assessment of role of value added tax in formation of the federal budget of the Russian Federation

Available online: 7 August 2012

Subject Heading: Taxes and taxation

JEL Classification: 

In the article the author considers essence of the federal budget, revenues structure, a VAT role in formation of revenues of the budget. In work the analysis of receipt and compensation of the VAT for 2010-2011 is carried out, the reasons of excess of compensation over receipts are established and recommendations about leaving from the current results on operations with a value added tax are made.

Keywords: federal budget, tax, VAT, revenues, consolidated budget

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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