On the improvement of legal regulation value added tax (constitutional and legal aspect)

 
PIIS013207690008695-6-1
DOI10.31857/S013207690008695-6
Publication type Article
Status Published
Authors
Occupation: Leading researcher in the Financial, Tax, Banking and Competition Law sector of the Institute of State and Law of the Russian Academy of Sciences
Affiliation: Institute of the State and Law of RAS
Address: Russian Federation, Moscow
Journal nameGosudarstvo i pravo
EditionIssue 3
Pages186-191
Abstract

Based on the analysis of constitutional and legal restrictions, key ideas are formulated to improve the legal regulation of relations in the field value added tax. The objectives for changing the existing legal mechanism of VAT have been put forward and the doctrinal principles of the legal regulation value added tax have been formulated, which can be used as a basis for its reform.

KeywordsConstitutional Law, Tax Law, VAT, legal design, legal regulation value added tax, constitutional and legal principles
Received29.07.2019
Publication date31.03.2020
Number of characters26587
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