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International Accounting
 

Taxation

Vol. 15, Iss. 32, AUGUST 2012

Available online: 23 August 2012

Subject Heading: Taxation

JEL Classification: 

Litvintseva T.V. Head of Laboratory "Tax Control", the Russian Economic University named after G.V. Plekhanov
litvintseva-tv@yandex.ru

In the article SWOT analysis use for definition of the major factors influencing reforming of a value added tax within development of tax system of Russia as social institute is offered. On the basis of the created matrix of SWOT analysis on the VAT strategy of reforming of this tax in Russia, directed not only on further improvement of the mechanism of its payment, but also ensuring wellbeing of society as a whole are developed.

Keywords: value-added tax, SWOT-analysis, social institution, development strategy, tax system of Russia

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

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