The 10 % value added tax: several questions of theory and practice

This paper discusses some theoretical and practical issues of calculation and payment of value added tax, in particular, are considered controversial issues regarding the application of the VAT rate of 10%. The author rejects membership in reduced rates of VAT to the category of tax benefits. As an example, he examines the practical problems of calculating VAT in the implementation of a set consisting of printed matter and magnetic (optical) media. In conclusion, he establishes that there is an insufficiency of legal regulation of the VAT rate of 10 %.