Open AccessFEATURES OF VAT IN THE BUDGET OF THE ORGANIZATION
Author(s) -
M.V. Shcherbatova,
I.V. Feofanova
Publication year - 2018
Publication title -
molodij včenij
Language(s) - English
Resource type - Journals
eISSN - 2313-2167
pISSN - 2304-5809
DOI - 10.32839/2304-5809/2018-12-64-76
Subject(s) - accounting , value added tax , business , legislation , tax credit , tax reform , economics , public economics , political science , law
The main aspects of value added tax accounting are investigated. Features of calculation of tax obligations and the tax credit in budgetary institutions are considered. The shortcomings of the tax system and problematic issues of VAT accounting are identified. It is proposed to reform the current tax legislation and the VAT accounting system of the budget institution.