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

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 name

Gosudarstvo i pravo

Edition

Issue 3

Pages

186-191

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.

Keywords

Constitutional Law, Tax Law, VAT, legal design, legal regulation value added tax, constitutional and legal principles

Received

29.07.2019

Publication date

31.03.2020

Number of characters

26587

Cite

GOST	Bachurin D. On the improvement of legal regulation value added tax (constitutional and legal aspect) // Gosudarstvo i pravo – 2020. – Issue 3 C. 186-191 [Electronic resource]. URL: https://gospravo-journal.ru/S013207690008695-6-1 (circulation date: 26.04.2024). DOI: 10.31857/S013207690008695-6
MLA	Bachurin, Dmitriy G "On the improvement of legal regulation value added tax (constitutional and legal aspect)." Gosudarstvo i pravo 3 (2020):186-191. DOI: 10.31857/S013207690008695-6
APA	Bachurin D. (2020). On the improvement of legal regulation value added tax (constitutional and legal aspect). Gosudarstvo i pravo (3), pp.186-191 DOI: 10.31857/S013207690008695-6

100 rub.

When subscribing to an article or issue, the user can download PDF, evaluate the publication or contact the author. Need to register.

Number of purchasers: 0, views: 758

Readers community rating: votes 0

1. Bachurin D.G. The principle of optimal proportional benefits in the system of special principles of tax and legal regulation // Administrative and Financial Law in the new economic reality: experience and prospects: materials of All-Russ. scientific-practical Conf. (14 - 15 October 2017): collected papers / res. ed. E.A. Bochkareva. Krasnodar, 2017. P. 50 - 55 (in Russ.).

2. Zorkin V.D. Constitutional Court of Russia: doctrine and practice. M., 2019. P. 23, 75, 125 (in Russ.).

3. Announcement of deepening the policy related to the value added tax reform. Announcement of the Ministry of Finance of the people's Republic of China and the General customs administration of the people's Republic of China No. 39 dated 20.03.2019 URL: http://www.chinatax.gov.cn/chinatax/n810341/n810755/c4559725/content.html (accessed: 01.05.2019).

4. Hodgson G. Economics and Institutions. Philadelphia, 1988. P. 12.

5. Krever R., White D. GST in Retrospect and Prospect. Wellington, 2007. note 4, 27-43, P. 40.