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DOI: 10.47026/2499-9636-2021-2-7-12

Lvova M.V., Kuzmina A.L.

Problems of Calculating the Value Added Tax and the Ways to Solve Them

Keywords: tax, value added, "paper VAT", electronic digital signature (EDS), tax legislation, shadow economy, taxpayer

This article reveals the main problems that arise when calculating the value added tax. The ways to solve the above-indicated problems are suggested. The concept of value-added tax is considered. The main errors in VAT calculation are revealed: incorrect calculation of the taxable object, unlawful tax deductions. The definition of the concept "paper VAT" is given. The necessary condition for the effective functioning of the tax system is revealed. Tax administration is impossible without a clear and well-functioning work of tax authorities on various levels. One of the main conditions for effective tax administration is inevitability of bringing to tax liability for persons who committed violations of tax legislation. The authors of the article compiled the table that reflects the problems of VAT calculating and the ways to solve them. These measures will make it possible to tighten the control actions of the tax authority and at the same time they will simplify the process of administering the value added tax. All this will make the organization's activities, on the one hand, transparent, and on the other hand, will influence the decline of the shadow economy sector as a whole. The relevance of the research topic is due to the fact that in modern conditions, creation of a solid financial system of the state is impossible without the system of effective tax control, which is designed to ensure the financial interests of the state while respecting the rights of taxpayers. VAT is one of the regulators in redistributing public goods and is one of the main and stable sources of the federal budget replenishment. That is why the issues related to the improvement of tax control organization in the field of VAT, the analysis of the effectiveness of the controlling tax authorities' functioning as well as identification of the ways to improve tax control, are very relevant.


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About authors

Lvova Marina V.
Candidate of Economics Sciences, Associate Professor, Finance, Accounting and E-business Department, Chuvash State University, Russia, Cheboksary (; )
Kuzmina Anna L.
Master's Program Student, Chuvash State University, Russia, Cheboksary (; )

Article link

Lvova M.V., Kuzmina A.L. Problems of Calculating the Value Added Tax and the Ways to Solve Them [Electronic resource] // Oeconomia et Jus. – 2021. – №2. P. 7-12. – URL: DOI: 10.47026/2499-9636-2021-2-7-12.