Improvement of indirect taxation in the context of increasing fiscal discipline

Kobylatova M.F.

Yanakov D.O.

TERRA ECONOMICUS, 2012, Vol. 10 (no. 2.3),

p. 53-55

In the article there are examined advantages and disadvantages of indirect taxes, its influence on consumers. Special attention is paid to the questions of decline in the VAD (value-added tax) rate and improvement of administration in the sphere of this tax.

Download full text in pdf

Keywords: indirect taxes; value-added tax; the VAD rate

Publisher: Southern Federal University
Founder: Southern Federal University
ISSN: 2073-6606