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

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.

Keywords

the tax right, legal mechanism, the VAT, sales tax, noneconomic redistribution, fiscal policy, pro-duction factors, information capitalism, the operating bureaucracy, economy of transitional type

Received

25.02.2019

Publication date

27.02.2019

Number of characters

30667

Cite

GOST	Bachurin D. Directions of reforming the system of legal regulation of value added taxation // Gosudarstvo i pravo – 2019. – Issue 2 C. 71-79 [Electronic resource]. URL: http://ras.jes.su/gp/s013207690003853-0-1-en (circulation date: 26.04.2024). DOI: 10.31857/S013207690003853-0
MLA	Bachurin, Dmitriy G "Directions of reforming the system of legal regulation of value added taxation." Gosudarstvo i pravo 2 (2019):71-79. DOI: 10.31857/S013207690003853-0
APA	Bachurin D. (2019). Directions of reforming the system of legal regulation of value added taxation. Gosudarstvo i pravo (2), pp.71-79 DOI: 10.31857/S013207690003853-0

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