Directions of reforming the system of legal regulation of value added taxation

 
PIIS013207690003853-0-1
DOI10.31857/S013207690003853-0
Publication type Article
Status Published
Authors
Affiliation: Institute of the State and Law of RAS
Address: Russian Federation
Journal nameGosudarstvo i pravo
EditionIssue 2
Pages71-79
Abstract

Article is devoted to consideration of basic bases of tax policy in the sphere of the taxation of value added in the Russian Federation. The most acute contradictions of standard and legal regulation in the VAT system which generally affect fiscal preferences of the global foreign capital and domestic financial capital, taking super profits at the minimum taxation are distinguished. The complex of proposals on transformation of institute of the taxation of value added in the Russian Federation which includes is made: decrease in a rate of the VAT to 10-12%; investment of financial institutions with the status of the subject of a tax. elimination of unreasonable privileges of limited participation in the taxation of value added. 

Keywordsthe tax right, legal mechanism, the VAT, sales tax, noneconomic redistribution, fiscal policy, pro-duction factors, information capitalism, the operating bureaucracy, economy of transitional type
Received25.02.2019
Publication date27.02.2019
Number of characters30667
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