Influence of the tax base and tax deductions on the amount of paid VAT in the Krasnodar territory in 2018

The article discusses the impact of the tax base and tax deductions on the amount of paid VAT in the Krasnodar Territory. In view of this, the dynamics of the VAT paid to the budget of the Russian Federation from the territory of the region is reflected. In this case, the tax base for the sale of goods by the taxpayer is defined as the value of these goods. According to the tax legislation, each taxpayer-buyer has the right to reduce the accrued VAT through tax deduction. To determine the reasons for the reduction of paid VAT to the budget, the structure of the tax base and tax deductions for value added tax was considered.