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Zotikov N.
VAT tax management
Keywords: tax management, VAT Declaration, pre-trial settlement of tax disputes, added value, invoice, purchase ledger, unjustified tax benefit, declarative procedure of VAT refund
Taxation as a forcible withdrawal of national income part to centralized cash funds assumes strict accounting and control by the state. The very nature of taxation as a conflict of divergent interests of tax relations participants on the one hand and the state, taxpayers on the other hand involves management of these relations. Evolution of human society and that of taxation has significantly changed methods and forms of tax management. Today it is based on the law, rights and responsibilities. However, the importance of tax management is not lost; on the contrary, this element of public administration acquires a new content, functions. Special attention in the Russian practice is given to the VAT tax management.
References
- Aliev B.Kh., Abdulgalimov A.M., Aliev M.B. Teoriya i istoriya nalogooblozheniya [Theory and History of Taxation]. Moscow, Vuzovskii uchebnik Publ., 2008, 240 p.
- Zotikov N.Z. Rol’ kosvennogo nalogooblozheniya v formirovanii dokhodov byudzhetov [Role of indirect taxation in forming budget revenues]. Oeconomia et Jus, 2015, no. 1, pp. 9–14. Available at: http://oecomia-et-jus.ru/single/2015/1/2.
- Kaznacheistvo Rossii: ofits. sait [Treasury of Russia: officers site]. Available at: http://www.roskazna.ru/ispolnenie-byudzhetov/federalnyj-byudzhet.
- Federal’naya sluzhba gosudarstvennoi statistiki: ofits. sait [Federal State Statistical Service: site]. Available at: http://www.gks.ru/wps/wcm/connect/rosstat_main/rosstat/ru/statistics/accounts.
About authors
- Zotikov Nikolay Z.
- Candidate of Economics Sciences, Associate Professor, Department of Finance, Credit and Economic Security, Chuvash State University, Russia, Cheboksary (zotikovcontrol@yandex.ru; ORCID: https://orcid.org/0000-0001-5631-9123)
Article link
Zotikov N. VAT tax management [Electronic resource] // Oeconomia et Jus. – 2017. – №3. P. 1-15. – URL: https://oecomia-et-jus.ru/en/single/2017/3/1/.
