Functions of the VAT, actual problems of administration
Value added tax (hereinafter – VAT), like other taxes, has certain functions, among which regulatory, incentive, fiscal functions are distinguished. Being an indirect tax assigned to one budget, VAT occupies a significant place in the tax revenues of the federal budget. The degree of performance of...
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Main Author: | |
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Format: | Article |
Language: | English |
Published: |
Publishing House of the State University of Management
2023-03-01
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Series: | Вестник университета |
Subjects: | |
Online Access: | https://vestnik.guu.ru/jour/article/view/4259 |
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