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VAT Refund under Conditions of Zero Tax Rate
https://doi.org/10.32609/0042-8736-2007-3-120-136
Abstract
Main directions of tax legislation development are considered in the article from the point of view of relevancy of zero tax rate implementation and tax refund. Special emphasis is placed on the problem of tax refund delay that undermines the competitiveness of the export sector of economy. Comparative analysis of VAT refund mechanisms in different countries and Russia with respect to effectiveness of tax administration has allowed to formulate some hypotheses concerning relevant parameters of refund and test them with the help of various methods and models.
About the Authors
R. Saakyan
Federal Tax Service of Russia
Russian Federation
Russian Federation
I. Trunin
Ministry of Finance of the Russian Federation
Russian Federation
Russian Federation
References
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Review
For citations:
Saakyan R., Trunin I. VAT Refund under Conditions of Zero Tax Rate. Voprosy Ekonomiki. 2007;(3):120-136. (In Russ.) https://doi.org/10.32609/0042-8736-2007-3-120-136
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