Russian Federation
Russian Federation
Nowadays in the Russian tax practice on the application of the value-added tax, there are a lot of controversial issues, for which there is no definite answer from the state authorities. The article presents the most relevant of these issues, explanations of the Ministry of Finance on them and judicial practice. The article also pays attention to the role of the value added tax, the latest changes in the legislation regarding this tax, the problems of the existing tax system of the value-added tax and ways to solve them.
the value-added tax, taxation, controversial issues, problems, contradictions
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