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The use of foreign experience in the VAT refund procedure in Russian law

Koveshnikova Olga Vladimirovna  (Magistr Financial University under the Government of the Russian Federation)

This paper deals with the problems of legislative regulation of refund of value added tax. Arguments in favor of the imperfection of Russian legislation, giving the opportunity to illegally obtain reimbursement of value added tax, proposed steps to address this problem.

Keywords:VAT refunds, taxes, VAT refund procedure
 

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Citation link:
Koveshnikova O. V. The use of foreign experience in the VAT refund procedure in Russian law // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2012. -№01. -С. 78-80
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