title: The conceptual shortcomings of the vat legislation and ways to address them
metadata.name: dc.contributor.author
metadata.value: Pyroga, Igor S.
metadata.lang: -
metadata.name: dc.contributor.author
metadata.value: Pyroga, Sergey S.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2017-10-12T10:42:00Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2017-10-12T10:42:00Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2017-09
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Pyroga I. S., Pyroga S. S. The conceptual shortcomings of the vat legislation and ways to address them. Vestnik SPbSU. Law, 2017, vol. 8, issue 3, pp. 297–305.
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: 10.21638/11701/spbu14.2017.302
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/8528
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: The article analyzes the disadvantages of the choice of elements in the legal design of VAT and demonstrates
  the impossibility of relieving them by any administrative improvements. The aim of the study is
  to justify the choice of the object of VAT taxation, determination of the tax base: VAT, profit, income
  tax and base insurance premiums. The elimination of these shortcomings requires that you define added value as the object of taxation and eliminate tax legal relationships between the parties. We
  also establish the interrelation of value added and the base of the main taxes: VAT, income, individual
  income and social insurance contributions. Effective distribution of value added between wage Fund
  and profit will automatically balance the purchasing power and supply of goods/services. A method of
  determining GDP by the amount of VAT paid to the budget is proposed. Refs 4. Fig. 1.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: ru
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: Vestnik of St Petersburg University. Law;Volume 8; Issue 3
metadata.lang: -
metadata.name: dc.subject
metadata.value: value added
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: VAT
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: taxation object
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: tax base
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: GDP
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: tax administration
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: shadow economy
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: The conceptual shortcomings of the vat legislation and ways to address them
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 02_Pyroga.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/8528/1/02_Pyroga.pdf
resources.format: Adobe PDF
resources.size: 764,85 kB