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

页码：53 / 55

页数：3

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