Comparative analysis of change in budget income from the increased VAT rates

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Indirect taxes play an important role in the Russian tax system, one of which is VAT. Value added tax is one of the most complex taxes in the Russian tax system. The article is devoted to the study of changes in budget income from the increased VAT rate. A comparative analysis of changes in budget income from an increased VAT rate is carried out. The list of basic and special indicators of changes in budget income from the increased VAT rate has been clarified. Particular attention is paid to the facts that have a significant impact on changes in budget income with an increased VAT rate. VAT is capable of ensuring the stability of the entire Russian system of public finance in the long term, not to mention the fact that stability is especially important in a crisis. Therefore, any steps to change the tax, especially in the direction of increasing, should be carefully calculated from all possible points of view, and not only from the side of additional income to the budget. In this regard, the objectives of this study are to determine the significance of factors affecting the quality of VAT administration, to identify the main constraints that reduce the efficiency of VAT collection in the OECD countries and Russia, and to develop recommendations for improving the quality of VAT administration in Russia.

About the authors

Ekaterina A. Tolmacheva

National Research University

Author for correspondence.
ORCID iD: 0000-0003-2690-7471

2nd year master's student of the Institute of Economics and Management

Russian Federation, 34, Moskovskoye shosse, Samara, 443086, Russian Federation.

Ekaterina S. Podbornova

Российская Федерация, г. Самара, Московское шоссе, 34.

ORCID iD: 0000-0002-5135-7961

Candidate of Economic Sciences, associate professor of the Department of Innovation Economics

Russian Federation, 34, Moskovskoye shosse, Samara, 443086, Russian Federation.


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