IMPROVING THE VALUE-ADDED TAX SYSTEM

Abstract

The article analyzes the problems of legal support of value added tax. The conclusion is made that the legal regulation of indirect taxation requires further improvement. It is proposed that the increase in federal budget revenues be achieved not by increasing VAT rates, but by measures aimed at increasing the collection of this tax. The authors consider it necessary to develop and implement a federal program aimed at stimulating the commission of taxable transactions; create a clear system of criteria for the effectiveness of the tax authorities, linking the collected VAT amounts with the remuneration of employees of the Federal Tax Service; to intensify the informational component of the activity of tax authorities by holding contests and competitions under the slogan «Modern society is unthinkable without taxes».