Наука Красноярья (Aug 2018)

DEFORMATION IN TAXATION OF VALUE ADDED IN RUSSIA

  • Venera Ildusovna Nasyrova

DOI
https://doi.org/10.12731/2070-7568-2018-2-26-39
Journal volume & issue
Vol. 7, no. 2
pp. 26 – 39

Abstract

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The relevance of the study of the mechanism of VAT calculation is due to a number of reasons. The introduction of VAT in Russia in 1991 was one of the conditions of integration into the world political and economic community, a quick solution to the problem of filling the budget with revenues and the construction of a new tax system that would meet the new conditions of management and change of formation. The new tax system in Russia was built in the image and likeness of the European. In them, one of the main taxes was and is the value added tax. It is quite natural that VAT was one of the key taxes that proved its fiscal solvency. At the first stage of the introduction of value added tax in the practice of our country, the implementation of the fiscal function of taxation came to the fore. The choice of the invoice subtraction method, which was the basis of the mechanism of value added taxation, seemed quite natural and logical. Currently, the mechanism of value added taxation has been transformed so much that the practice of its tax administration exists separately from the mechanisms laid down in Chapter 21 of the Tax code of the Russian Federation. The identification of actual problems deforming the reproductive processes and not stimulating the production of goods, works, services with a high content of value added, will justify the need to further improve the mechanisms of calculation and payment of value added tax in Russia. Purpose. A systematic approach to the analysis of the current mechanism of calculation and payment of value added tax in Russia. Methodology in article historical, logical, comparative analysis methods, and methods of generalization were used. Results: the practical recommendations on the improvement of value added tax in Russia in terms of the mechanism of its calculation and tax administration are received. Practical implications the results obtained are useful in the development of tax policy and in the practice of taxpayers of value added tax.

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