PROSPECTS OF TAXATION OF ADDED VALUE
In article on the basis of the analysis of stages of formation of the VAT in the tax system of the Russian Federation, on the basis of assessment of a contribution of the studied tax to formation of income of the budgetary system of the Russian Federation, experience of foreign countries the attempt to generalize and systematize possible consequences of increase in a VAT rate since 2019 is made. Along with indisputable budgetary effect factors of negative impact of growth of a VAT rate for economy and the social sphere are established.