+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
National Interests: Priorities and Security
 

Evaluating sectoral distinctions of VAT assessment and refund

Vol. 16, Iss. 1, JANUARY 2020

Received: 16 October 2019

Received in revised form: 5 November 2019

Accepted: 29 November 2019

Available online: 16 January 2020

Subject Heading: ECONOMIC POLICY OF THE STATE

JEL Classification: H20, H21, H22, H71

Pages: 17–31

https://doi.org/10.24891/ni.16.1.17

Troyanskaya M.A. Orenburg State University, Orenburg, Russian Federation
m_troyanskaya@mail.ru

https://orcid.org/0000-0003-4545-3786

Komarova E.I. Orenburg State University, Orenburg, Russian Federation
elkomarova@mail.ru

ORCID id: not available

Subject The article studies aspects of evaluating sectoral distinctions of Value Added Tax assessment and refund, which influenced the collectability of VAT and the amount of tax burden.
Objectives The study is aimed to address complicated issues of VAT assessment and refund with regard to the specifics of its formation and taxation, financial and fiscal accounting and reporting of VAT that each industry has.
Methods The study is based on methods of systematization, analysis and comparison.
Results We figure out how specifically entities from various industries assess VAT and respectively evaluate the dynamics and proportion of VAT in fiscal revenue. We also examine how the VAT burden changed, illustrating businesses in agriculture, construction and mining.
Conclusions and Relevance It is important to consider sectoral distinctions of VAT assessment and refund in order to get a complete and clear understanding of taxable indicators. The sectoral specifics shapes the dynamics of the tax assessed and amounts to be deducted, being a critical factor for the effective tax control. VAT burden indicates whether an entity performs its tax obligations completely and timely, that is confirmed with tax burden computations with reference to entities operating in agriculture, construction and mining sectors of the Orenburg Oblast. We also compared the information with respective benchmarks tax authorities set for a respective industry.

Keywords: value added tax, tax burden, tax deductions, VAT assessment, VAT refund

References:

  1. Abramov M.D. [Ways to improve VAT administration]. Vestnik AKSOR, 2015, no. 3, pp. 19–21. (In Russ.)
  2. Yagodkina E.V. [Improving VAT administration in customs payments]. Vestnik AKSOR, 2015, no. 3, pp. 22–25. (In Russ.)
  3. Kalombo Mulamba V.I., Pravilina A.S., Garkushina E.S. [Improvement of the operating mechanism of calculation and payment of the VAT]. Ekonomika i predprinimatel'stvo = Journal of Economy and Entrepreneurship, 2016, no. 11-3, pp. 1050–1053. (In Russ.)
  4. Stoikov V.F., Chetoshnikova L.A. [VAT: ways of improving administration and calculation during transshipment and transfer of oil and oil products]. Aktual'nye problemy ekonomiki i prava = Actual Problems of Economics and Law, 2017, vol. 11, no. 4, pp. 115–124. URL: Link (In Russ.)
  5. Smirnova E.V. [Improving tax administration of VAT in the interests of the State and taxpayers]. Vestnik Astrakhanskogo gosudarstvennogo tekhnicheskogo universiteta. Ser. Ekonomika = Vestnik of Astrakhan State Technical University. Series: Economics, 2018, no. 1, pp. 105–112. URL: Link (In Russ.)
  6. Timoshenko V.A. [Improving control over the calculation and payment of VAT on the basis of ASK VAT-2]. Pravo i ekonomika = Law and Economics, 2017, no. 11, pp. 61–65. (In Russ.)
  7. Fatullaev A., Aliev B.Kh. [The current mechanism for the calculation and collection of VAT and its improvement in the Russian Federation]. Ekonomika i upravlenie: problemy, resheniya = Economics and Management: Problems, Solutions, 2018, vol. 3, no. 5, pp. 63–67. (In Russ.)
  8. Malis N., Grundel L., Gorokhova N. [Current issues of VAT administration]. Nalogovyi vestnik = Tax Bulletin, 2015, no. 12, pp. 60–66. (In Russ.)
  9. Lezhava I.D. [Features of tax administration and accounting of VAT]. Ekonomika. Biznes. Banki = Economy. Business. Banks, 2018, no. S5, pp. 74–84. (In Russ.)
  10. Grishchenko A.V., Sergeenkov A.A. [The specifics of VAT administration]. Finansovyi menedzhment = Financial Management, 2019, no. 2, pp. 29–36. (In Russ.)
  11. Prokopchuk E.T. [Features of application of value added tax in relation to agriculture]. Perspektivy nauki i obrazovaniya, 2014, no. 1, pp. 279–283. (In Russ.) URL: Link
  12. Bortnikova I.M., Piukova S.A. [Features of taxation of agricultural organizations]. Teoreticheskie i prikladnye aspekty sovremennoi nauki = Theoretical and Applied Aspects of Modern Science, 2014, no. 5-5, pp. 35–38. (In Russ.)
  13. Kashirina M.V. [Construction: features of taxation]. Nalogi i nalogooblozhenie = Taxes and Taxation, 2015, no. 3, pp. 135–140. (In Russ.)
  14. Krutyakova T.L. [Input VAT on real estate: Special rules for deduction and recovery]. Nalogovaya politika i praktika = Tax Policy and Practice, 2018, no. 1, pp. 54–58. (In Russ.)
  15. Popov M.V., Zhukov A.L. [Features of calculating VAT in share construction of multi-quarter residential houses]. Innovatsionnoe razvitie ekonomiki = Innovative Development of Economy, 2018, no. 1, pp. 264–270. (In Russ.)
  16. Davletshin T.G. [VAT collectability: Methodological aspects]. Finansy i kredit = Finance and Credit, 2017, vol. 23, iss. 2, pp. 64–77. (In Russ.) URL: Link
  17. Malkina M.Yu., Balakin R.V. [Analysis and modeling of value added tax inflow for the regions of the Russian Federation]. Finansy i kredit = Finance and Credit, 2014, vol. 20, iss. 23, pp. 18–28. URL: Link (In Russ.)
  18. Il'yasova U. [Some problems VAT regulation]. Auditorskie vedomosti = Audit Journal, 2018, no. 4, pp. 86–88. (In Russ.)
  19. Yadrennikova E.V. [Prospects of the Russian Federation of unified nonzero VAT rate]. Auditorskie vedomosti = Audit Journal, 2017, no. 11, pp. 93–98. (In Russ.)

View all articles of issue

 

ISSN 2311-875X (Online)
ISSN 2073-2872 (Print)

Journal current issue

Vol. 20, Iss. 3
March 2024

Archive