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. Assessment was made in terms of...

This paper deals with the issues of the Russia's federal budget in 2008. The authors focused on the general characteristics of the RF budget system, execution of the federal budget in 2008, analysis of collection of main taxes, expenditures, and assesment of budget parameters without regard to...

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. Assessment was made in terms of...