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VAT SYSTEM AS SOCIAL AND LEGAL INSTITUTION OF TRANSITION TYPE



D.G. Bachurin
01ter@mail.ru
senior lecturer, the Department of Finance, Money Circulation and Credit of Tyumen State University, PhD in Law
Tyumen

Keywords:

  • VAT
  • tax law
  • legal regulation of value added tax
  • turnover tax
  • trade tax
  • capitalist mode of production
  • labor
  • VAT methodology
  • budgetary spending
  • governing elites
  • 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.
    We suggest building the policy of legal regulation of value added tax taking into consideration the successive analysis of the real structure of the economy distinguishing its major subsystems.
    We come to the conclusion that the VAT system should conform to national priorities of social development in connection with the need to eliminate the VAT institutional trap.

    188300 Russia, Leningrad region, Gatchina, st. Roshchinskaya, 5