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ENTITLED TO EXEMPTION FROM VAT: EXPEDIENCY OF ITS RECEIPT
Borisova Ekaterina Konstantinovna1, Zhabyko Lyudmila Liverievna2
1Far Eastern Federal University, student of the School of Economics and Management
2Far Eastern Federal University, Associate Professor of "Finance and Credit" School of Economics and Management
1Far Eastern Federal University, student of the School of Economics and Management
2Far Eastern Federal University, Associate Professor of "Finance and Credit" School of Economics and Management
Abstract
The Tax Code of the Russian Federation there is an article that allows individual entrepreneurs and firms to qualify for exemption from VAT. To obtain it is necessary to observe a number of specific conditions, which raises questions about the need for this law. How reasonable is its application - is considered by the authors.
Article reference:
Entitled to exemption from VAT: expediency of its receipt // Economics and innovations management. 2014. № 4 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2014/04/4986
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