Analysis of the quality of administration and structure of VAT revenue to the state budget of Russia

The article analyzes the quality of administration and the structure of VAT receipts in the state budget of Russia. The article consists of four parts: analysis of the quality of VAT administration, analysis of the structure of VAT revenues, highlighting the main problems of administration and the structure of VAT, as well as some suggestions for eliminating the identified problems. The paper also presents the dynamics of VAT receipts, the dynamics of the collection rate, the dynamics of the results of cameral and on-site inspections, the structure of VAT charges in terms of rates, as well as the dynamics of the ratio of VAT amounts accrued for payment and for compensation.