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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

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ISSN 1816-4277 (Print)
ISSN 2686-8415 (Online)

State University of Management
Ryazanskii prospect, building 99, office 346 and 345А (The main academic building),
Moscow, 109542, Russian Federation.

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