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VAT tax management
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.
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- Zotikov Nikolay Z.
- Candidate of Economics Sciences, Associate Professor, Finance, Credit and Statistics Department, Chuvash State University, Russia, Cheboksary (email@example.com; ORCID: https://orcid.org/0000-0001-5631-9123)
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/.