Authors: V.V. Mishchenko

Title of the article: About the defects of value-added tax structure and measures for their removal

Year: 2018, Issue: 3, Pages: 60-76

Branch of knowledge: Economics and innovation management

Index UDK: 336.225

DOI: 10.26730/2587-5574-2018-3-60-76

Abstract: Indirect taxation is one of the main sources of the state budget of the Russian Fed-eration. One of the taxes attributable to indirect taxation is the value-added tax (VAT). The history of this tax is very long. However, its application has always been accompanied by both serious violations of its legislative norms, and the discussions on the validity of these norms among experts. The article is a continuation of this discussion, in which the author presents his position regarding the construction of VAT, justifying the non-compliance of its main elements with the current tax legis-lation of the Russian Federation, and accordingly proposes measures for eliminat-ing them. In particular, the author suggests changing its basic parameters such as the object of taxation, the tax payer, the procedure for its payment, as well as a number of other measures.

Key words: Indirect taxation value added tax VAT structure the procedure for paying VAT the object of VAT taxa-tion

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