Труды Кубанского государственного аграрного университета

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2016, № 63

UDC: 336.221.322
GSNTI: 06.73.15

Value added tax and its improvement

The significant role of value added tax in the structure of the Russian Federation federal budget revenues is in the need to improve the collection of VAT and the VAT refund the value due to unreasonable restraint of presentation. VAT is an exemption form of the value addedpart to the budget generated at all stages of production and circulation. The added value is created by living labor, therefore VAT arises where there is the living labor, as a result of which a new value is created. A living labor is at each stage of a good creation - starting from the extraction of raw materials to trading. At the same time as the goods are moving costs are rising, and the value of VAT is increasing respectively. Each participant in this chain includes VAT in the price of its product, sells it and receives money from buyers. It is of this money that tax is paid. Thus, companies and organizations can be viewed only as tax collectors and its payer is the final consumer of a product. And the whole brunt of the tax burden rests on it, which gives every reason to classify the VAT as tax on consumption.
Keywords: эффективность, Value added tax (VAT), taxation mechanism, reforming, improvement, compensation, revenue analysis, efficiency
DOI: 10.21515/1999-1703-62-35-39


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  1. Sinitsyna Tatiana Yuryevna, student, I.T. Trubilin Kuban State Agrarian University.
  2. Krasnitskiy Viktor Aleksandrovich, dr. of economic sciences, professor, I.T. Trubilin Kuban State Agrarian University.
  3. Efimova Ekaterina Alexandrovna, senior lecturer of the department of taxes and taxation, I.T. Trubilin Kuban State Agrarian University.