Kachestvo administrirovanii︠a︡ NDS v stranakh OESR i Rossii. Reformirovanie Rossiĭskoĭ sistemy vzimanii︠a︡ naloga
Nauchnye trudy #134P
en
translation: Quality of VAT administration in OECD countries and Russia. Reform of the Russian system of tax collection - Scientific works # 134P
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In Russian. Annotation in English
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The paper presents an analysis of international and domestic practices of VAT administration in OECD countries and in Russia, according to the results of which there were identified major constraints and factors affecting the quality of VAT administration.