Improving Tax Administration of VAT on Timber Export
The export of timber can be used by unscrupulous taxpayers in illegal schemes to reimburse VAT from the budget to obtain an unjustified tax benefit by overstating the amount of tax deductions, which confirms the relevance of the research. The subject of the paper is the economic relations between th...
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Format: | Article |
Language: | Russian |
Published: |
Government of the Russian Federation, Financial University
2021-10-01
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Series: | Финансы: теория и практика |
Subjects: | |
Online Access: | https://financetp.fa.ru/jour/article/view/1328 |