Home  Journals  Finance and Credit  6(486) - 2012 February

The prospects for the development of value added tax in Russia

Available online: 31 January 2012

Subject Heading: Taxation

JEL Classification: 

In the article it is given the evaluation of the role of value added tax in the formation of the federal budget, the legislative base, and the prospects for the development of this tax in the Russian Federation are also determined.

Keywords: tax, gross value addition, indirect taxes, payers, fiscal payments, tax rate

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

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