Problems of Legal Regulation of Transactions Not Subject to Value-Added Tax

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Abstract

The paper analyzes the features of the legal regulation of transactions not subject to value added tax, analyzes the problems that arise here, and provides a way to resolve them.

About the authors

Aleksei G. Paul

Voronezh State University

Author for correspondence.
Email: pag@law.vsu.ru
ORCID iD: 0000-0003-3955-5479

doctor of law, associate professor, professor

Russian Federation, Voronezh

References

  1. Shelkunov AD. Princip nejtral’nosti naloga na dobavlennuyu stoimost’. Finansovoe pravo. 2022;(2):41–43. (In Russ.).
  2. Tyutin DV. Nalogovoe pravo: kurs lekcij // SPS Konsul’tantPlyus. 2020. (In Russ.).
  3. Ruchkina GF, Terekhova EV. Vozmeshchenie vozvrata naloga na dobavlennuyu stoimost’: sravnitel’no-pravovoe issledovanie zarubezhnogo i rossijskogo zakonodatel’stva: uchebnoe posobie. Moscow: Finuniversitet; 2012. (In Russ.).

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