PRIORITIES AND METHODS OF PLANNING OF VALUE ADDED TAX

ПРИОРИТЕТЫ И МЕТОДЫ ПЛАНИРОВАНИЯ НАЛОГА НА ДОБАВЛЕННУЮ СТОИМОСТЬ

Artemenko Galina (Артеменко Г.А.), Zubrova Ekaterina (Зуброва Е.С.) and Zinoveva Elina (Зиновьева Э.Э.)
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Artemenko Galina (Артеменко Г.А.): Southern Federal University
Zubrova Ekaterina (Зуброва Е.С.): Southern Federal University
Zinoveva Elina (Зиновьева Э.Э.): Southern Federal University

State and Municipal Management Scholar Notes, 2020, vol. 4, 65-71

Abstract: The article reveals the content of the following basic concepts: value added tax, tax burden, tax planning. The main problems concerning the payment of VAT to the budget of the country are also disclosed and the measures aimed at their solution are elaborated. In addition, the functional role of VAT in the formation of the tax burden of financial and economic activity of organizations was revealed and the indicators affecting the value added tax burden were identified. In conclusion, the main characteristics of tax planning were considered, and it was determined that in the part of VAT, aggressive methods are used to optimize tax payments paid to the country's budget. In this connection, legal methods for optimizing the VAT tax burden have been formulated.

Keywords: Russian tax system; tax legislation; value added tax; VAT; indirect taxes; tax rate; tax planning; tax administration; state budget (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:smmscn:s2049

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