Open AccessVALUE ADDED TAX AND TURNOVER TAX. COMPARATIVE CHARACTERISTICS
Author(s) -
Anton Chehov
Publication year - 2021
Publication title -
russian journal of management
Language(s) - English
Resource type - Journals
eISSN - 2500-1469
pISSN - 2409-6024
DOI - 10.29039/2409-6024-2021-9-1-76-80
Subject(s) - value added tax , tax reform , indirect tax , economics , direct tax , ad valorem tax , tax credit , public economics , business
Currently, aspects of tax reform are being actively discussed and discussed, and proposals are increasingly being put forward to abolish the value-added tax and return to its origins-the turnover tax.
Of course, each of them has its own «pros» and «cons» of using a particular tax system. But the transition from VAT to turnover tax is natural, and to justify this in this article, it is proposed to conduct a comparative characteristic of them.