Correlation of categories "cost" and "price" with allowance value-added tax

The article analyzes the content of the economic categories «value» and «price» to determine the correctness of value added tax (VAT) in determining the value of various objects. The author points out that the VAT - one of the most complex tax for public administration, including because of the benefits it, so keeping or neglect of VAT in the evaluation of objects can significantly distort their value during the transaction. Concludes that the appraiser must determine the market value based on the typical characteristics of the market, without regard to individual tax consequences to the customer, and offers an algorithm of actions of the appraiser.