Articles
PRIORITIES AND METHODS OF PLANNING OF VALUE ADDED TAX
Received: 15.04.2020 Published: 15.04.2020
DOI: 10.22394/2079-1690-2020-1-4-65-71
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Abstract
The article reveals the content of the following basic concepts: value added tax, tax burden, tax planning. The main problems concerning the payment of VAT to the budget of the country are also disclosed and the measures aimed at their solution are elaborated. In addition, the functional role of VAT in the formation of the tax burden of financial and economic activity of organizations was revealed and the indicators affecting the value added tax burden were identified. In conclusion, the main characteristics of tax planning were considered, and it was determined that in the part of VAT, aggressive methods are used to optimize tax payments paid to the country's budget. In this connection, legal methods for optimizing the VAT tax burden have been formulated.
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Для цитирования:
Артеменко Г.А., Зуброва Е.С., Зиновьева Э.Э. ПРИОРИТЕТЫ И МЕТОДЫ ПЛАНИРОВАНИЯ НАЛОГА НА ДОБАВЛЕННУЮ СТОИМОСТЬ // Государственное и муниципальное управление. Учёные записки. 2020. Т. 1, № 4. С. 65–71. https://doi.org/10.22394/2079-1690-2020-1-4-65-71
For citation:
Артеменко Г.А., Зуброва Е.С., Зиновьева Э.Э. PRIORITIES AND METHODS OF PLANNING OF VALUE ADDED TAX // State and Municipal Management. Scholar Notes. 2020. Vol. 1, no. 4. P. 65–71. https://doi.org/10.22394/2079-1690-2020-1-4-65-71
How to Cite
Артеменко Г.А., Зуброва Е.С., Зиновьева Э.Э. PRIORITIES AND METHODS OF PLANNING OF VALUE ADDED TAX // State and Municipal Management. Scholar Notes. 2020. Vol. 1, no. 4. P. 65–71. https://doi.org/10.22394/2079-1690-2020-1-4-65-71