STUDY ON THE REGULATORY AND SOCIAL FUNCTIONS OF VAT
The purpose of the study is a conceptual analysis of the regulatory and social functions of the VAT as a tax on consumption, and the tasks of the state, potentially solved with the help of this tax. As a result of a literature review, as well as Russian and international experience, hypotheses about the possibility and expediency of state regulation through VAT on the production, consumption and export of goods and services were tested, and practical recommendations were formulated.