ISSN 1995 - 1248
VAT SYSTEM AS SOCIAL AND LEGAL INSTITUTION OF TRANSITION TYPE
D.G. Bachurin |
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01ter@mail.ru |
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senior lecturer, the Department of Finance, Money Circulation and Credit of Tyumen State University, PhD in Law |
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Tyumen |
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Keywords: |
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We research essential qualitative characteristics of VAT determining its belonging to a specific social and economic order. In this connection, the legal framework of the VAT system is considered from the point of view of the developed economies of Northern Europe and countries with transition type of economy. |