Problems and prospects of indirect taxation in Russia

Автор: Kuzmina E.V., Kolesnikova K.M., Anikeeva A.S.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 11-2 (69), 2020 года.

Бесплатный доступ

Indirect taxes are a major contributor to the income side of the country’s budget. We made a research of tax problems and considered changes in the indirect taxes for 2018-2020. As a result, the system of VAT and excise duties we have applied a trend towards the world community to let indirect taxation policies of Russia harmonize with the taxation policies of those countries with which Russia is actively engaged in economic and trade cooperation.

Indirect taxation, vat, excise taxes, system of "tax-free", tax policy of the state

Короткий адрес: https://sciup.org/170182208

IDR: 170182208   |   DOI: 10.24411/2411-0450-2020-10927

Статья научная