Совершенствование ндс в странах оэср и России

Identified trend to an increase in the share of VAT in GDP and in budget revenues in most OECD countries.Justified the need for the Russian state to search r opportunities to increase the amount of tax revenues of the budget in order to ensure stable growth of the economy and solve social problems.Investigated how much the Russian VAT reforms are comparable with the trends in the various elements of this tax in foreign countries.Showing the trend of a permanent increase in the average standard VAT rate in OECD countries from 1975 to 2017, and its size in most countries is 20 % or more. The conclusion is made about the fairness of raising the standard VAT rate in the Russian Federation on January 1, 2019 to 20 %. This makes it comparable to the average base VAT rate in OECD countries. At the same time, it should be considered along with an increase in the base VAT rate, the possibility of reducing it by goods taxed at a rate of 10 %.It has been revealed that the taxation of small business VAT in Russia is more loyal in comparison with OECD countries, but one should not forget about the alleged nature of VAT benefits.Changes in the tax administration of VAT in Russia are in tune with the reforms in this direction carried out in the OECD countries, sometimes even ahead of them. It is advisable to introduce the calculation of the VAT yield coefficients in the practice of the tax authorities and the Ministryof Finance of the Russian Federation based on the experience of the OECD countries.A comprehensive analysis of the world experience of indirect taxation and the study of the opinions of various researchers on its reform provide the basis for a competent improvement of VAT in Russia, aimed at replenishing budget revenues and increasing the country’s economy.