Sorry, this article is only available in Русский.
PRINCIPLES OF LEVYING THE VALUE ADDED TAX
Dedova Olga V.1, Ermakova Lyudmila Vladimirovna1, Melgui Andrey Eduardovich1
1Bryansk state University. AK. I. G. Petrovsky, candidate of economic Sciences, associate Professor, Department of accounting and taxation
1Bryansk state University. AK. I. G. Petrovsky, candidate of economic Sciences, associate Professor, Department of accounting and taxation
Abstract
This article is devoted to the review of the levying of value added tax, which is the basis of indirect taxation in Russia. We consider two methods of taxation of value added in Russia and at the international level. It justifies the use of the principle of taxation in the destination country, which will lead to dramatically opposite results. Thus, the indirect taxation on the value added tax requires a serious analysis in the development and application of laws and regulations governing this area of taxation.
Keywords: methods of taxation, the taxpayers of indirect taxation, value-added tax
Category: 08.00.00 Economics
Article reference:
Principles of levying the value added tax // Modern scientific researches and innovations. 2016. № 5 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2016/05/67334
View this article in Russian
© If you have found a violation of copyrights please notify us immediately by e-mail or feedback form.
Contact author (comments/reviews)
Write comment
You must authorise to write a comment.
Если Вы еще не зарегистрированы на сайте, то Вам необходимо зарегистрироваться: