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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Bibliographic Details
Main Author: N. Z. Zotikov
Format: Article
Language:English
Published: Publishing House of the State University of Management 2023-03-01
Series:Вестник университета
Subjects:
Online Access:https://vestnik.guu.ru/jour/article/view/4259
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