The history of the formation of value added tax in Russia
Автор: Magomadov H.A., Dzhanaraliyev Sh.sh.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 5-2 (51), 2019 года.
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The article presents the historical stages of the formation and development of value added tax in Russia, the elements of the tax systems of different countries, as well as to compare the current VAT rates in these countries. The forecast figures of expected revenues due to the increase of the basic rate are given. Data on revenues in absolute and percentage terms are given.
Value added tax, sales tax, tax base, socially significant goods, tax rate, tax accounting, income dynamics, tax benefits
Короткий адрес: https://sciup.org/170181705
IDR: 170181705 | DOI: 10.24411/2411-0450-2019-10638
