Taxation Mechanisms of Export Promotion

Yu. Cherevan

Voprosy Ekonomiki, 2007, issue 3

Abstract: The article considers internationally accepted mechanisms directed at promotion of export of national producers. Special attention is paid to the analysis of the systems of tax credit for exporters on VAT and VAT refund. Approaches for their perfection are formulated. The urgency of fighting corruption in the VAT refund sphere is noted and measures of its limitation are suggested.

Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:nos:voprec:y:2007:id:1583

DOI: 10.32609/0042-8736-2007-3-137-142

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