СОВЕРШЕНСТВОВАНИЕ НАЛОГОВОГО АДМИНИСТРИРОВАНИЯ НДС В ИНТЕРЕСАХ ГОСУДАРСТВА И НАЛОГОПЛАТЕЛЬЩИКОВ

Abstract

Despite the fact that the tax regulation of VAT has been improving since its introduction in Russia, disputes over its further reformation are still ongoing. In this regard, the paper describes an attempt to justify the need of reforming the method of VAT calculation and administration not only in the interests of the state, but also in the interests of the taxpayers, which requires thorough weighting of all the positive and negative consequences of the proposed changes in tax legislation. The analysis of the quality of administration and structure of VAT revenues to the state budget of Russia showed imperfection of the structure of the tax on relation to the value added tax calculated for payment to the budget and the amount of tax deductions. With this structure more than 93% of the VAT amounts are subject to reimbursement from the budget. In such proportions, the administration of VAP is not effective, despite the annual improvement in the quality of tax control. For the solution of the revealed problems, it has been offered to carry out inventory of tax privileges and exemptions on VAT for their further processing in respect to the contents and structure. Representatives of the expert community warn against risky options for raising VAT rates, which will cause fast growth of inflation in Russia and neutralize the activities of the Central Bank of Russia to reduce inflation. The possible variants of complex adjustment of tax rates of VAT and insurance contributions to extra-budgetary funds, which will not only increase the tax revenues of the budget, but also reduce the tax burden on the activities of economic entities, are considered.