Home  Journals  International Accounting  8(302) - 2014 February

Place and role of the vat in the tax system in the formation of the revenue budget sources (the case of Volgograd region)

Available online: 13 February 2014

Subject Heading: Taxation

JEL Classification: 

In article the role and a value added tax place in tax system of the Volgograd region are defined, results of administration of tax revenues are analysed, the collecting and debt assessment, and also the analysis of efficiency of examination of tax authorities of the Volgograd region concerning taxpayers of the VAT is carried out. For providing effective control behind correctness of calculation and completeness of payment of the VAT measures are given in the region for increase in reserves of tax revenues of the VAT.

Keywords: VAT, budget, budget forming taxes, administration, tax revenues, analysis, dynamics, collecting, debt, examination

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

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