Analysis of the structure and dynamics of value added tax collection in 2024

The article is devoted to the analysis of the dynamics of the collection of value added tax (hereinafter - VAT) in Russia for 11 months of 2024. VAT is one of the key sources of federal budget revenue, accounting for about 30% of total tax revenues. The study used data from the Federal Tax Service (FTS) of Russia, including monthly and annual reports, as well as analytical materials published on the agency's official website. Methods of comparative, trend analysis and forecasting were used. Special attention is paid to problematic aspects of VAT collection, such as non-refundable VAT and tax deductions that require increased control from the Federal Tax Service. The article also discusses the regional specifics of VAT payment. In conclusion, the article suggests measures to optimize VAT collection, including the introduction of blockchain technologies for tracking export transactions, stricter control over deductions and reducing the administrative burden for small businesses. The study highlights the importance of reviewing approaches to the tax administration of VAT amounts and strengthening digital controls to ensure the stability of the tax system in the coming years