Prospects of administration of a value added tax in the conditions of transparency of mechanisms of its calculation

Abstract. The paper is devoted to problems of tax administration of value added tax in modern conditions of development of the Russian tax system. The results of the analysis of tax base and tax obligations for the VAT help to conclude that there is a need of cardinal reforming of an order of calculation of the tax. The calculations for separately taken region prove the efficiency of the presented method of tax calculation.