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VAT REFUND PROBLEMS DURING EXPORT OPERATIONS
Podkovyrkina Irina Dmitrievna
Vladivostok State University of Economics and Service
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: https://web.snauka.ru/en/issues/2014/05/34088
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