VAT: ways of improving administration and calculation during transshipment and transfer of oil and oil products

Objective: to eliminate legal uncertainty in interpretation and implementation of a legal norm (para. 4 subclause 2.2. clause1 Art. 164 of the Taxation Code of the Russian Federation); to elaborate proposals for improving the Russian legislation on taxes and duties, which is essential for eliminatio...

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Bibliographic Details
Main Authors: V. F. Stoykov, L. A. Chetoshnikova
Format: Article
Language:English
Published: Tatar Educational Center “Taglimat” Ltd. 2017-12-01
Series:Russian Journal of Economics and Law
Subjects:
Online Access:https://www.rusjel.ru/jour/article/view/2095
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