Fiscal significance of the value added tax in the Russian budget revenues and peculiarities of its administration

Stroiteleva V.A.¹
¹ Ростовский государственный экономический университет, Russia

Download PDF | Downloads: 35 | Citations: 2

Journal paper

Creative Economy ^{(РИНЦ, ВАК)}
опубликовать статью | оформить подписку

Volume 13, Number 10 (October 2019)

Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=41311100
Cited: 2 by 24.01.2023

Abstract:
Value added tax (VAT) is one of the most complex in theoretical and practical aspects. Therefore, this tax is often subject of legislative changes in order to fully implement its functional obligations. The relevance of the topic is the fiscal significance of the value added tax for the formation of Federal budget revenues, taking into account the peculiarities of its administration in practice. The study used a systematic analysis of the structure of tax payments for 2016-2018. VAT as an indirect tax can be considered a key instrument of state regulation of market equilibrium. In order to prevent illegal tax reimbursement, the paper considers ways to improve its administration with the help of new automated software systems for controlling the correctness of calculation, collection and reimbursement of VAT.

Keywords: tax administration, tax control, tax deductions, value added tax (VAT), revenues of the Federal budget of the Russian Federation, fiscal value, illegal reimbursement of VAT

JEL-classification: H61, H29, H22

References:

Bachurin D.G. (2016). Institutsionalnye paradoksy NDS v usloviyakh razvivayuscheysya ekonomiki perekhodnogo perioda [Institutional paradoxes of vat under developing economy of transition period]. Current problems of economics and law. 2 (2). 170-185. (in Russian). doi: 10.21202/1993-047X.10.2016.2.170-185 .
Bekher V.V. (2017). Osobennosti federalnogo byudzheta na 2017 g.: perspektivy ekonomicheskogo i pravovogo rosta [Features of the Federal budget for 2017: prospects for economic and legal growth] SPb.: Leningradskiy yuridicheskiy zhurnal. (in Russian).
Maziy V.V., Subacheva E.M. (2016). Spetsifika razvitiya malogo biznesa v usloviyakh krizisa [Small businesses development specificity in the down of Economy]. Engineering journal of Don. (2(41)). 88. (in Russian).
Возмещение экспортного НДС. Почему не возмещают и как этого избежатьЭкспортеры России. (in Russian). Retrieved from http://www.rusexporter.ru/materials/3279
Развивающиеся страны расставили по ранжируКоммерсант. (in Russian). Retrieved from https://www.kommersant.ru/doc/3527247
Статистика, федеральный бюджетМинфин России. Retrieved from https://www.minfin.ru/ru/statistics/fedbud
Фаляхов Р. Минфин разгонит инфляцию. Силуанов: увеличение НДС до 22% вызовет разовый рост инфляции на 2%Газета.ру. (in Russian). Retrieved from https://www.gazeta.ru/business/2017/03/13/10573835.shtml

Страница обновлена: 29.04.2025 в 21:21:11

Подробнее об авторе: