PLACING OF PRIORITIES IN PERFECTION OF MECHANISM OF VAT
Research is devoted to some aspects of the taxation by a value added tax. In the conditions of absence in scientific community of uniform approach to practice of administration of the VAT and expediency of collection of this tax, authors generalized the factors having essential impact on behavior of managing subjects. Valid conclusions are drawn on expediency of introduction of adjustments in practice of collection of a value added tax. It is offered to leave from a priority of the "import" VAT to "internal" that means differentiation of rates for the enterprises which are letting out production with a high value added, innovative and socially – significant. In article won´t raise the question of the rate size, the attention is concentrated in practice of the accounting of branch accessory and production realization in a domestic and foreign market