The history of the appearance and the role of the added value tax for the economy of the Russian Federation

This article discloses the value of value added tax. The history of the emergence of value added tax, its basic rates, and also what are the objects of taxation and what is not. It was revealed what value added is. It includes five elements, such as: labor costs, social security contributions, depreciation, other expenses and profit. Methods for calculating value added are presented in more detail in this article. As a result, we studied tax statistics for 2 years and made conclusions about the growth of VAT payments to the budget.