The value added tax: features and differences from the sales tax
Автор: Magomadov Sh.A., Djanaraliev Sh.sh.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 4-3 (50), 2019 года.
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The article reveals the economic nature of the value-added tax, its main differences from the sales tax. The analysis of receipts on VAT for 2018 was carried out. The main factors affecting the growth of this tax in 2018 are considered and data on revenues in absolute and percentage terms are presented.
Value added tax, sales tax, tax base, deduction, refund, tax rate, tax accounting, income dynamics
Короткий адрес: https://sciup.org/170181649
IDR: 170181649 | DOI: 10.24411/2411-0450-2019-10575
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