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Taxation Mechanisms of Export Promotion
https://doi.org/10.32609/0042-8736-2007-3-137-142
Abstract
The article considers internationally accepted mechanisms directed at promotion of export of national producers. Special attention is paid to the analysis of the systems of tax credit for exporters on VAT and VAT refund. Approaches for their perfection are formulated. The urgency of fighting corruption in the VAT refund sphere is noted and measures of its limitation are suggested.
About the Author
Yu. Cherevan
Institute of Economics, Russian Academy of Sciences
Russian Federation
Russian Federation
References
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Review
For citations:
Cherevan Yu. Taxation Mechanisms of Export Promotion. Voprosy Ekonomiki. 2007;(3):137-142. (In Russ.) https://doi.org/10.32609/0042-8736-2007-3-137-142
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