UDC 2964

IS THERE A FUTURE OF TAX FREE IN RUSSIA: PROSPECTS AND OPPORTUNITIES

Kolochun Anastasiya Yurevna
Moscow State University of Economics, Statistics and Informatics

Abstract
Tax free is a system of refund of value added tax (VAT) on purchases made by non-residents, that are in the country less than 90 days. This system is common in the European Union and aims to stimulate exports. As for Russia, the question of the introduction of Tax free climbing any one time and still not reflected in the minds of Russians, despite the fact that they themselves are the most frequent Russian participants of the transaction VAT refund. About what are the prospects Tax free in Russia can be judged on the basis of the tourist flow into the country, the characteristics and peculiarities of exports of tourism in Russia

Keywords: Tax free


Category: 08.00.00 Economics

Article reference:
Is there a future of Tax free in Russia: Prospects and Opportunities // Modern scientific researches and innovations. 2015. № 5. P. 3 [Electronic journal]. URL: http://web.snauka.ru/en/issues/2015/05/47667

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