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International Accounting
 

Problems of perfection of the legislative mechanism of compensation of the tax to the added cost

Vol. 14, Iss. 30, AUGUST 2011

Available online: 23 August 2011

Subject Heading: Taxation

JEL Classification: 

Shipilova A.V. graduate student of chair «The Taxes and Taxation», All-Russian State Distance-Learning Institute of Finance and Economics
ya.semiramida2008@yandex.ru

In this article are examined the problems of the legislative adjusting value added tax. An author brings arguments over that legislation imperfect, that enables illegally to get facilities from the compensation of tax, are offered measures for the decision of this problem.

Keywords: tax value added, compensation, adjusting is deviation, criminal charts

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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