Keyword: «value added»

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.

The article deals with the issues related to the concept of value added. The attitude of economists to this concept is considered. The article reveals the concept of economic value added, which shows the real ability of an enterprise to create profit on the available capital.