{"title":"Ways to improve the calculation and collection of value added tax","authors":"I.A. Zueva, S. .. Taldonova","doi":"10.34020/1993-4386-2022-3-164-168","DOIUrl":null,"url":null,"abstract":"The article deals with the existing problems and shortcomings in the process of calculating and collecting value added tax. Examples from judicial practice on tax offenses are presented. Based on the analysis, conclusions were drawn and proposals were made to improve taxation within the framework of value added tax.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"8 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Siberian Financial School","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.34020/1993-4386-2022-3-164-168","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
The article deals with the existing problems and shortcomings in the process of calculating and collecting value added tax. Examples from judicial practice on tax offenses are presented. Based on the analysis, conclusions were drawn and proposals were made to improve taxation within the framework of value added tax.
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