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Directions of reforming the system of legal regulation of value added taxation
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Теория и история права и государства,  Конституционное право,  Гражданское право предпринимательское право семейное право,  Финансовое право,  Трудовое право,  Земельное право,  Корпоративное право,  Уголовное право и криминология,  Уголовный процесс,  Международное право,  Судебная деятельность, прокурорская деятельность, правозащитная и правоохранительная деятельность,  Криминалистика,  Информационное право,  Административное право,  Гражданский процесс арбитражный процесс
UDC
34 Право. Юридические науки
Publisher
Russian Academy of Sciences
Date of publication
27.02.2019
Public year
2019
DOI
10.31857/S013207690003853-0
Directions of reforming the system of legal regulation of value added taxation
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Annotation

Article is devoted to consideration of basic bases of tax policy in the sphere of the taxation of value added in the Russian Federation. The most acute contradictions of standard and legal regulation in the VAT system which generally affect fiscal preferences of the global foreign capital and domestic financial capital, taking super profits at the minimum taxation are distinguished. The complex of proposals on transformation of institute of the taxation of value added in the Russian Federation which includes is made: decrease in a rate of the VAT to 10-12%; investment of financial institutions with the status of the subject of a tax. elimination of unreasonable privileges of limited participation in the taxation of value added. 

Gosudarstvo i pravo. 2019 Issue 2
Source
About authors
Dmitriy Bachurin
Institute of the State and Law of RAS
References

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