Functions of the VAT, actual problems of administration
https://doi.org/10.26425/1816-4277-2023-2-146-155
Abstract
Value added tax (hereinafter – VAT), like other taxes, has certain functions, among which regulatory, incentive, fiscal functions are distinguished. Being an indirect tax assigned to one budget, VAT occupies a significant place in the tax revenues of the federal budget. The degree of performance of certain functions, including fiscal, depends on the level of tax administration of this tax. At the same time, the functions performed by the tax are closely interconnected: strengthening the stimulating function of the tax weakens the fiscal function and vice versa. The relevance of the research topic is due to the importance of VAT in the country’s budget system. The article analyzes the dynamics of tax revenues in general, including VAT, in comparison with the dynamics of Gross domestic product (GDP). the methods used in tax administration, including those not provided for by tax legislation are investigated. Taking into account world experience, measures are proposed to improve the tax calculation mechanism. The purpose of the study is to examine the impact of tax functions, tax administration on budget revenues.
About the Author
N. Z. Zotikov
Chuvash State University named after I.N. Ulyanova
Russian Federation
Nikolai Z. Zotikov, Cand. Sci. (Econ.), Assoc. Prof. at the Department of Finance, Credit and Economic Security
Russian Federation
Nikolai Z. Zotikov, Cand. Sci. (Econ.), Assoc. Prof. at the Department of Finance, Credit and Economic Security
Cheboksary
References
1. Ponomareva N.V., Golubtsova E.V. Development of the incentive function of VAT in the Russian Federation through the system Max free and labeling of goods / Entrepreneur’s Guide. 2019. No. 42. 151-158 pp. (In Russian).
2. Musaeva Kh.M., Alyusheva A.M. Role of vat in the formation of tax in the budget system of the Russian Federation. Economics and management: problems, solutions. 2019; 17(3):5-9 pp. (In Russian).
3. The Federal Tax Service. Data on the forms of statistical tax reporting. Report on the accrual and receipt of taxes, fees, insurance premiums and other obligatory payments to the budget system of the Russian Federation f. No. 1-NM https://www.nalog.gov.ru/rn77/related_activities/statistics_and_analytics/forms/ (accessed 22.12.2022).
4. Russian GDP by years: 1991 – 2022. Volume and dynamics. http://global-finances.ru/vvp-rossii-po-godam/ (accessed 22.12.2022). (In Russian).
5. Russian Federation. Law of the Russian Federation “On value added tax” dated 06.12.1991 No. 1992-1. https://www.consultant.ru/document/cons_doc_LAW_159/ (accessed 24.12.2022). (In Russian).
6. Russian Federation. Law of the Russian Federation “On amendments and additions to the tax system of Russia” dated July 16, 1992 No. 3317-1. https://www.consultant.ru/document/cons_doc_LAW_744/ (accessed 23.12.2022). (In Russian).
7. Russian Federation. Federal Law No. 117-FZ dated 07.07.2003 “On Amendments and Additions to the Second Part of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation, as well as on the Recognition of Some Legislative Acts (Provisions of Legislative Acts) of the Russian Federation as Invalid”. https://www.consultant.ru/document/cons_doc_LAW_43165/ (accessed 26.12.2022). (In Russian).
8. Russian Federation. Federal Law “On Amendments to Certain Legislative Acts of the Russian Federation on Taxes and Fees” dated August 3, 2018 No. 303-FZ. https://www.consultant.ru/document/cons_doc_LAW_304084/ (accessed 28.12.2022). (In Russian).
9. Russian Federation. Federal Law “On the Federal Budget for 1998” dated March 26, 1998 No. 42-FZ. https://www.consultant.ru/document/cons_doc_LAW_18282/ (accessed 26.12.2022). (In Russian).
10. Russian Federation. Federal Law “On the federal budget for 1999” dated February 22, 1999 No. 36-FZ. https://www.consultant.ru/document/cons_doc_LAW_22109/ (accessed 27.12.2022). (In Russian).
11. Russian Federation. Federal Law “On the Federal Budget for 2000” dated December 31, 1999 No. 227-FZ. https://www.consultant.ru/document/cons_doc_LAW_25636/ (accessed 30.12.2022). (In Russian).
12. The Federal Tax Service. Data on the forms of statistical tax reporting. Report on the structure of the value added tax calculation f. No. 1-VAT https://www.nalog.gov.ru/rn18/related_activities/statistics_and_analytics/forms/ (accessed 28.12.2022). (In Russian).
13. Shtogrin S.I. Fiscal function of VAT. Vestnik AKSOR. 2015;3(35):11-14 pp. https://elibrary.ru/download/elibrary_24191404_77978951.pdf (accessed 29.12.2022). (In Russian).
14. Zotikov N.Z. VAT calculation mechanism: directions for improvement. Financial economics. 2020; 3:353-360 pp. (In Russian)
15. Karpova O.M., Maiburov I.A. Development of the VAT Regulatory Function in Russia: Prospects for Borrowing the Chinese Practice of Tax Reimbursement. Vestnik Tyumenskogo gosudarstvennogo universiteta. Sotsial’no-ekonomicheskie i pravovye issledovaniya. 2020;1(6):178-198 pp. https://doi.org/10.21684/2411-7897-2020-6-1-178-198 (In Russian).
16. Komarova E.I., Troyanskaya M.A. Directions for reforming the procedure for collecting and refunding VAT. Azimuth of scientific research: Economics and management. 2019;3(28):188-192 pp. https://doi.org/10.26140/anie-2019-0803-0045 (In Russian).
17. Russian Federation. Order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06/333@ (as amended on May 10, 2012) “On Approval of the Concept for the Planning System for Field Tax Audits”. https://www.consultant.ru/document/cons_doc_LAW_55729/ (accessed 29.12.2022). (In Russian).
18. Zotikov N.Z. Limitation of VAT tax deductions is a distortion of the essence of value added. Vestnik Chelyabinskogo gosudarstvennogo universiteta. 2021;6(452):197-206 pp. https://doi.org/10.47475/1994-2796-2021-10622 (In Russian).
19. Russian Federation. Federal Law “On Amendments to Part One of the Tax Code of the Russian Federation” No. 163-FZ dated July 18, 2017. https://www.consultant.ru/document/cons_doc_LAW_220282/ (accessed 30.12.2022). (In Russian).
Review
For citations:
Zotikov N.Z. Functions of the VAT, actual problems of administration. Vestnik Universiteta. 2023;(2):146-155. (In Russ.) https://doi.org/10.26425/1816-4277-2023-2-146-155
Views:
709
Email this article 