Home  Journals  Regional Economics: Theory and Practice  41(224) - 2011 November

Improvement of a Northern region’s taxation methodology of the added cost

Available online: 12 November 2011

Subject Heading: BUDGETARY REGULATION

JEL Classification: 

Disadvantages of a taxation methodology of the added cost are analyzed in the article. Negative consequences of the given disadvantages for a process of the tax revenues formation of federal budget are revealed by northern regions example. Proposals about improvement of calculation and collection order of the value added tax are formulated.

Keywords: value added tax, federal budget, federal tax, tax base, tax deduction, northern region

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ISSN 2311-8733 (Online)
ISSN 2073-1477 (Print)

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