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The VAT and the tax from sales: Historical aspect of application

Rykunova V.   (Southwest state university (Kursk))

In the article on the basis of experience of application of the tax from sales and the value-added tax is presented evolution of the indirect taxation for which decision of problems it is necessary to search not in replacement of one tax with another, and in approach change to definition of objects of the taxation, a design procedure of tax deductions.

Keywords:the taxation, tax administration, the value-added tax, the tax from sales, tax deductions.
 

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Citation link:
Rykunova V. The VAT and the tax from sales: Historical aspect of application // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2011. -№02. -С. 69-71
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