Home  Journals  International Accounting  2(500) - 2023 February

Problems of value added tax management and the anti-crisis measures to address them: Optimizing rates and improving VAT administration

Received: 26 December 2022

Received in revised form: 17 January 2023

Accepted: 23 January 2023

Available online: 14 February 2023

Subject Heading: Tax and taxation

JEL Classification: E62, H25, H26

Pages: 187–215

https://doi.org/10.24891/ia.26.2.187

Subject. This article analyzes the economic relations arising from the management of value added tax in the Russian Federation.
Objectives. Based on the identified problems in the field of value added tax management, the article aims to propose anti-crisis measures to address them.
Methods. For the study, I used a combination of abstract-logical, case study, and statistical analysis methods.
Results. The article presents the results of a study of problems related to the optimization of value added tax rates and the improvement of VAT administration. It predicts the level of VAT collection in Russia and the proportion of entities with violations based on the results of regulatory and supervisory measures for 2022–2024. The article also defines the main schemes for the withdrawal of Russian companies from VAT payment, formulates the imperatives imposed by the Russian authorities on taxation measures, and presents certain proposals for solving the identified problems in the administration of VAT.
Conclusions. The proposed measures will help raise federal budget revenues and establish a more equitable mechanism for levying VAT.

Keywords: value added tax, VAT, collectability, VAT rate, VAT administration, VAT management

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