The development of indirect taxation in Russia: formation, current state and ways of improvement

Authors

Akhmedova D.S., Magomedov M.M.

Abstract

The article discusses the evolutionary aspects of the formation and development of indirect taxation in Russia. The current problems of the mechanisms for calculating and levying indirect taxes are analyzed. The recommendations aimed at improving the efficiency of current practice of calculating and levying VAT are justified. Ways are proposed to improve mechanisms for controlling the production and trafficking of alcohol products in order to combat illegal products in the Russian Federation.

Keywords

indirect taxes, VAT, deductions, trade tax, excise taxes, calculation mechanism, alcohol industry, regional separatism, improvement.