Finance and Credit

Abstracting and Indexing

Referativny Zhurnal VINITI RAS
LCCN Permalink
Google Scholar

Online available



Cyberleninka (24 month OA embargo)

VAT collectability: Methodological aspects

Vol. 23, Iss. 2, JANUARY 2017

PDF  Article PDF Version

Received: 15 November 2016

Received in revised form: 29 November 2016

Accepted: 13 December 2016

Available online: 17 January 2017

Subject Heading: FISCAL SYSTEM

JEL Classification: H25, H26, H30

Pages: 64-77

Davletshin T.G. OOO Burovye i Neftepromyslovye Nasosy (drilling and oilfield pumps), Kazan, Republic of Tatarstan, Russian Federation

Subject The article considers the methodological aspects of value added tax collectability.
Objectives The purpose is to analyze potential VAT collection to the budget.
Methods The study draws on general scientific approaches and methods.
Results I investigated disadvantages of Chapter 21 of the Russian Tax Code, which are the main causes of problems in VAT administration and payment. The analysis of potential VAT revenue shows that the consumption of natural persons and households makes the main contribution to tax revenues. The collection of VAT in Russia is high and close to one hundred percent. The paper also analyzes the efficiency of automated control system over VAT payment, its role in increasing the VAT collectability, and offers measures to enhance the system functioning.
Conclusions The methodology for VAT revenue forecasting based on the final consumption data provides comprehensive information on the state of affairs in VAT administration, and should become the main method of forecasting and planning VAT revenues to the Russian Federation budget.

Keywords: tax collectability, tax administration, potential tax revenues, value added, final consumption


  1. Kazakova M., Knobel' A., Sokolov I. Kachestvo administrirovaniya NDS v stranakh OESR i Rossii. Reformirovanie rossiiskoi sistemy vzimaniya naloga [The quality of VAT administration in OECD countries and Russia. Reforming the Russian system of tax collection]. Moscow, Gaidar Institute Publ., 2010, 128 p.
  2. Shelkunov A.D. [The principle of VAT neutrality and approaches of court practice]. Zakon = Law, 2014, no. 4, pp. 159–164. (In Russ.)
  3. Sibiryakov N.A. [Value added tax: Main conditions for applying the VAT credit]. Nalogi = Taxes, 2015, no. 2, pp. 8–14. (In Russ.)
  4. Borzaeva P.V. [Assessing the VAT on export operations]. Rossiiskii nalogovyi kur'er = Russian Tax Courier, 2007, no. 5, pp. 23–28. (In Russ.)
  5. Vakhitov P.P. [VAT refund in the practice of the European Court of Human Rights]. Nalogoved, 2006, no. 1, pp. 7–10. (In Russ.)
  6. Gorskii I.V. [The tax policy of Russia at the beginning of the 21st century]. Nalogovyi vestnik = Tax Bulletin, 2007, no. 7, pp. 9–13. (In Russ.)
  7. Demin A.V. [The certainty of taxation as a fundamental principle of the tax law]. Voprosy pravovedeniya = Issues of Law, 2012, no. 1, pp. 158–173. (In Russ.)
  8. Panskov V.G. [Possible ways to solve the problem of illegal VAT compensation]. Finansy = Finance, 2011, no. 8, pp. 37–42. (In Russ.)
  9. Chulkova L., Kovalevskaya D. [Credit and refund of overpaid (collected) tax]. Nalogovyi vestnik = Tax Bulletin, 2014, no. 3, pp. 84–95. (In Russ.)
  10. Il'in A.Yu. [Legal substance of types, forms and methods of tax control]. Finansovoe pravo = Financial Law, 2014, no. 1, pp. 28–34. (In Russ.)
  11. Batsenkov N.N. [Analyzing the practice of tax authorities and law courts in consideration of disputes on VAT implementation]. Finansovoe pravo = Financial Law, 2015, no. 4, pp. 43–48. (In Russ.)
  12. Tsidilina I.A. [On unification of statutory regulation of indirect taxation under Russia's integration in the world community]. Nalogi = Taxes, 2014, no. 2, pp. 43–45. (In Russ.)
  13. Gurvich E.T., Suslina A.L. [Dynamics of tax collection in Russia: A macroeconomic approach]. Finansovyi zhurnal = Financial Journal, 2015, no. 4, pp. 22–33. (In Russ.)
  14. Sinel'nikov S. et al. Problemy nalogovoi sistemy Rossii: teoriya, opyt, reforma: v 2 t [Problems of Russia's tax system: Theory, experience, reform]. Moscow, Gaidar Institute Publ., 2000.
  15. Davletshin T. [VAT neutrality and harmonization of tax regimes]. Nalogovyi Vestnik = Tax Bulletin, 2015, no. 10, pp. 64–67. (In Russ.)
  16. Kashin V.A., Abramov M.D. Promyshlennaya politika i nalogovoe regulirovanie [Industrial policy and tax regulation]. Moscow, MEI RAS Publ., 2015, 164 p.
  17. Sinyak Yu.V., Kolpakov A.Yu. [Analysis of changes and structure of costs in the Russian oil and gas industry during 2000–2011 and a forecast up to 2020]. Problemy prognozirovaniya = Problems of Forecasting, 2014, no. 5, pp. 15‒38. (In Russ.)
  18. Ruchkina G.F., Terekhova E.V. [General and controversial aspects of legal regulation of the value added tax]. Yuridicheskii mir = Juridical World, 2014, no. 1, pp. 44–50. (In Russ.)
  19. Tufetulov A., Davletshin T., Salmina S. [Analyzing the influence of special regimes on financial performance of small businesses]. Nalogovyi Vestnik = Tax Bulletin, 2014, no. 10, pp. 44–50. (In Russ.)
  20. Panskov V.G. [VAT collectability: Reserves exist, opportunities are not used]. Finansy = Finance, 2016, no. 3, pp. 22–27. (In Russ.)
  21. Panskov V.G. [Problems of value added tax]. Nalogovyi Vestnik = Tax Bulletin, 2003, no. 5, pp. 31–33. (In Russ.)

View all articles of issue


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

Journal current issue

Vol. 26, Iss. 6
June 2020