UDC 343.359.2

VAT REFUND PROBLEMS DURING EXPORT OPERATIONS

Podkovyrkina Irina Dmitrievna
Vladivostok State University of Economics and Service

Abstract
This article briefly analyzed procedure for reimbursement of value added tax during export operations.

Keywords: budget, export operations, refund, tax authorities, tax refund, value-added tax


Category: 08.00.00 Economics

Article reference:
VAT refund problems during export operations // Modern scientific researches and innovations. 2014. № 5. P. 2 [Electronic journal]. URL: http://web.snauka.ru/en/issues/2014/05/34088

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