VAT History, Computation Method, and Control
Z.A. Kevorkova1, A.K. Esenova2
1Z.A. Kevorkova, Doctor of Economic Sciences (Advanced Doctor), Professor of the Accounting, Analysis and Audit Department of the Financial University under the Government of the Russian Federation, Moscow, Russia.
2A.K. Esenova, Graduate Student of Department of the Accounting, Analysis and Audit, Financial University under the Government of the Russian Federation, Moscow, Russia.
Manuscript received on November 19, 2019. | Revised Manuscript received on November 29 2019. | Manuscript published on 30 November, 2019. | PP: 9354-9357 | Volume-8 Issue-4, November 2019. | Retrieval Number: D9541118419/2019©BEIESP | DOI: 10.35940/ijrte.D9541.118419
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: This paper deals with the history, essence, meaning, and regulation of the value-added tax as the major source of the state revenue.
Keywords: Accounting, VAT, Tax Control, Computation.
Scope of the Article: Authentication, Authorization, Accounting.