Published in «Creative Economy»10 / 2019
DOI: 10.18334/ce.13.10.41240

Fiscal significance of the value added tax in the Russian budget revenues and peculiarities of its administration

Stroiteleva Vera Aleksandrovna, Rostov State Economic University "RINH", Russia

Фискальное значение налога на добавленную стоимость в доходах бюджета России и особенности его администрирования - View in Russian

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Value added tax (VAT) is one of the most complex in theoretical and practical aspects. Therefore, this tax is often subject of legislative changes in order to fully implement its functional obligations. The relevance of the topic is the fiscal significance of the value added tax for the formation of Federal budget revenues, taking into account the peculiarities of its administration in practice. The study used a systematic analysis of the structure of tax payments for 2016-2018. VAT as an indirect tax can be considered a key instrument of state regulation of market equilibrium. In order to prevent illegal tax reimbursement, the paper considers ways to improve its administration with the help of new automated software systems for controlling the correctness of calculation, collection and reimbursement of VAT.


fiscal value, illegal reimbursement of VAT, revenues of the Federal budget of the Russian Federation, tax administration, tax control, tax deductions, value added tax (VAT)

JEL-Classification: H22, H29, H61

Stroiteleva V.A. (2019). Fiscal significance of the value added tax in the Russian budget revenues and peculiarities of its administration [Fiskalnoe znachenie naloga na dobavlennuyu stoimosty v dokhodakh byudzheta Rossii i osobennosti ego administrirovaniya]. Creative Economy, 13(10). (in Russian). – doi: 10.18334/ce.13.10.41240.

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