Value Added Tax: Problems Affecting GDP

Ways To Improve The Russian Model Of Vat Refunds On Goods Export

“…Moreover, this possibility is also manifested in the practice of providing benefits to certain strata of taxpayers. The state stimulates the export of domestically produced goods by applying the so-called "zero rate" for VAT (Zhuravleva et al, 2020). What is the peculiarity of VAT?…”