Home  Journals  Finance and Credit  39(375) - 2009 October

Problem of the alternative choice: the value-added tax or the tax from sales

Available online: 11 November 2009

Subject Heading: THE TAXATION

JEL Classification: 

The idea of replacement of the value-added tax (VAT) the tax from sales continues to be a theme of the discussions devoted to modernisation in system of the Russian indirect taxes. The main argument in favour of such reform - simplicity and cheapness of administration of the tax from sales unlike the VAT. In the present work possible consequences of cancellation of the value-added tax and replacement with its tax from sales are considered. The conclusion that it is necessary to search for the effective decision of a problem of compensation of the VAT not in its replacement with other indirect tax is drawn, and in creation of conditions, when to compensation from the budget can be shown only those sums which have already been paid or will be necessarily paid in the budget.

Keywords: administration, the budget, the deductions, the added cost, expenses, the tax from sales, realization

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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