Revision of assessment and collection of VAT -the basis for the modernization of Russian industry

The article analyzes the fiscal impact of VAT in the country's economy, there is a negative impact of VAT on the activities of high-tech enterprises with a large share of components and materials in products with a long production cycle. Raising the VAT rate to 20% will only aggravate the problems. The article makes recommendations concerning both assessment and collection of VAT, and the tax system as a whole.