Formation of a Sustainable Mechanism of Preferential VAT Taxation of Exports as Evidenced by the Russian Federation Practice

Formation of a Sustainable Mechanism of Preferential VAT Taxation of Exports as Evidenced by the Russian Federation Practice

In this article we review the issues of applying a preferential value added tax (VAT) taxation regime on export transactions involving unlawful tax benefit claims and tax evasion. The main objective of this study is to supplement the theoretical and methodological foundations of transforming the sys...

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Bibliographic Details
Main Authors: Elena Sidorova, Ekaterina Sebechenko, Yury Kostyukhin, Diana Boboshko, Alexey Kostin, Olga Kostina, Natalia Vikhrova
Format: Article
Language:English
Published: MDPI AG 2021-12-01
Series:Economies
Subjects:
VAT
export operations
preferential taxation
emerging economies sustainable development goals
Online Access:https://www.mdpi.com/2227-7099/9/4/190

Internet

https://www.mdpi.com/2227-7099/9/4/190

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