Development of the VAT incentive function in the Russian Federation through the Tax free system and product labeling

The article is devoted to the problems of tax regulation of attracting foreign tourists to the Russian Federation. Analyzes the current procedure for applying the Tax free system in Russia in comparison with foreign practice. Proposals are given to improve the VAT refund system by combining with the...

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Bibliographic Details
Main Authors: N. V. Ponomareva, E. V. Golubtsova
Format: Article
Language:Russian
Published: Russian Academy of Entrepreneurship 2020-01-01
Series:Путеводитель предпринимателя
Subjects:
vat
eeu
Online Access:https://www.pp-mag.ru/jour/article/view/279
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spelling doaj-a95d22af75724d68b23ce4a5d9863bb12021-07-28T12:59:29ZrusRussian Academy of EntrepreneurshipПутеводитель предпринимателя2073-98852687-136X2020-01-01042151158278Development of the VAT incentive function in the Russian Federation through the Tax free system and product labelingN. V. Ponomareva0E. V. Golubtsova1Plekhanov Russian University of EconomicsPlekhanov Russian University of EconomicsThe article is devoted to the problems of tax regulation of attracting foreign tourists to the Russian Federation. Analyzes the current procedure for applying the Tax free system in Russia in comparison with foreign practice. Proposals are given to improve the VAT refund system by combining with the labeling of goods, which will not only develop inbound tourism, but also strengthen state control over the circulation of goods in order to increase tax collection.https://www.pp-mag.ru/jour/article/view/279tax freetax freefunctions of taxvattax refundproduct labelingeeu
collection DOAJ
language Russian
format Article
sources DOAJ
author N. V. Ponomareva
E. V. Golubtsova
spellingShingle N. V. Ponomareva
E. V. Golubtsova
Development of the VAT incentive function in the Russian Federation through the Tax free system and product labeling
Путеводитель предпринимателя
tax free
tax free
functions of tax
vat
tax refund
product labeling
eeu
author_facet N. V. Ponomareva
E. V. Golubtsova
author_sort N. V. Ponomareva
title Development of the VAT incentive function in the Russian Federation through the Tax free system and product labeling
title_short Development of the VAT incentive function in the Russian Federation through the Tax free system and product labeling
title_full Development of the VAT incentive function in the Russian Federation through the Tax free system and product labeling
title_fullStr Development of the VAT incentive function in the Russian Federation through the Tax free system and product labeling
title_full_unstemmed Development of the VAT incentive function in the Russian Federation through the Tax free system and product labeling
title_sort development of the vat incentive function in the russian federation through the tax free system and product labeling
publisher Russian Academy of Entrepreneurship
series Путеводитель предпринимателя
issn 2073-9885
2687-136X
publishDate 2020-01-01
description The article is devoted to the problems of tax regulation of attracting foreign tourists to the Russian Federation. Analyzes the current procedure for applying the Tax free system in Russia in comparison with foreign practice. Proposals are given to improve the VAT refund system by combining with the labeling of goods, which will not only develop inbound tourism, but also strengthen state control over the circulation of goods in order to increase tax collection.
topic tax free
tax free
functions of tax
vat
tax refund
product labeling
eeu
url https://www.pp-mag.ru/jour/article/view/279
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AT evgolubtsova developmentofthevatincentivefunctionintherussianfederationthroughthetaxfreesystemandproductlabeling
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