| Аннотация | Under the conditions of constant budget deficit and high debt burden, the search for funding sources of Russia’s economic growth has become an acute issue. One of such sources is value-added tax (VAT), which forms over 50% of the federal budget tax revenues. At the same time, the current system of VAT administration does not meet the requirements of the country’s economic development. The possibility of legal tax refund can lead to tax evasion, the extent of which is estimated at about two trillion rubles. At that, tax management measures concerning VAT, despite the high costs of their implementation, do not bring the desired effect. By analyzing VAT administration practice, the author proposes a set of measures that will provide, through the introduction of amendments in tax legislation, a significant increase of budget revenues from value added tax. |
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