UPGRADING OF INDIRECT TAXATION IN CONTEXT OF INCREASING TAX DISCIPLINE LEVEL

被引：0
|
作者：
Kobylatova, M. F. [1 ]
Yanakov, D. O. [1 ]
机构：
[1] North Caucasian Fed Univ, Stavropol, Russia
来源：
TERRA ECONOMICUS | 2012年 / 10卷 / 02期
关键词：
indirect taxes; value-added tax; the VAD rate;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
In the article there are examined advantages and disadvantages of indirect taxes, its influence on consumers. Special attention is paid to the questions of decline in the VAD (value-added tax) rate and improvement of administration in the sphere of this tax.
引用
收藏
页码：53 / 55
页数：3
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