Authors: V.V. Mishchenko, L.A. Mishchenko

Title of the article: Methodological problems the base value added tax

Year: 2015, Issue: 6, Pages: 233-238

Branch of knowledge: Economical sciences

Index UDK: 336.226.322

DOI: -

Abstract: Value added tax is currently one of the main taxes to the state budget of the Russian Federation. The practice of this tax has a long history. However, still remain unresolved many of the problems that accompany this tax. In particular, it concerns the objects of taxation with value added tax. The authors, after analyzing the methodological foundations of the value added tax, have identified their key mismatch of tax legislation, and in some cases contradicting.

Key words: tax value added tax VAT sales tax methodological basis of value added tax VAT tax base improving the indirect taxation

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