CHANGES IN THE ADMINISTRATION OF VAT, WHICH CAME INTO FORCE IN 2015
Shikova Nadezda Alexandrovna1, Borodin Sergey Igorevich1
1South Ural State University, department of "Economics, Management and Investment"
AbstractAdministration of the Value added tax is considered in the article. Changes were made in this process in the beginning of 2015, for example, the new form of a tax return, the filing method of a tax return, tax payer interaction with tax authorities etc. Author is
analyzed targets of these changes.
Category: 08.00.00 Economics
Article reference:
Changes in the administration of VAT, which came into force in 2015 // Modern scientific researches and innovations. 2015. № 11 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2015/11/59998
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