The 10 % Value Added Tax: Several Questions of Theory and Practice
This paper discusses some theoretical and practical issues of calculation and payment of value added tax, in particular, are considered controversial issues regarding the application of the VAT rate of 10%. The author rejects membership in reduced rates of VAT to the category of tax benefits. As an...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | Russian |
| Published: |
Omsk Law Academy
2011-03-01
|
| Series: | Сибирское юридическое обозрение |
| Subjects: | |
| Online Access: | https://www.siberianlawreview.ru/jour/article/view/1067 |