Home  Journals  National Interests: Priorities and Security  17(158) - 2012 May

Reforming of value added tax in Russia within development of tax system as social institute

Available online: 25 April 2012

Subject Heading: STRATEGY OF DEVELOPMENT OF ECONOMY

JEL Classification: 

In this article it is proposed the use of the SWOT-analysis to determine the main factors influencing the reform of value-added tax as part of the Russian tax system as a social institution. 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 2311-875X (Online)
ISSN 2073-2872 (Print)

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