VALUE-ADDED TAX IN RUSSIA AND ABROAD
The main points of development, challenges and ways to improve the value-added tax. Consider the pros and cons of this tax. As his influence charges on the budget and the ordinary people living in this country. The main problems encountered when calculating the tax: the problems of administration, attempts to evade, and many schemes that allow slopes from tax. Presented the main ways of solving these problems associated with this tax: improving the administration, the transition to a 10 % rate, or switching to a sales tax. Were also examined the value added tax in other countries: the difference in rates, differences in goods, works and services which are charged with the value-added tax and sales tax, and the differences between them. And as with any organizations, this tax is not charged and why.The presence of preferential rates and the lack thereof.