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Blagikh Ivan A.
Professor, Chair of the History of Economics and Economic Thought, St.Petersburg State University, PhD (Economics)
Arkadjev V. A.
Manager of the Real Estate Agency (St. Petersburg)

Specificities in “turnover” of the value added tax in the present-day Russia
(Russia, St. Petersburg)
The article focuses on specific features in the functioning of the value added tax in Russia’s economy, draws attention to the most significant aspects of taxation of small- and medium-size business. The authors provide a comparative analysis of the economic impact of administrative policies and tax benefits with regard to value added tax levied on small- and medium-size business in Russia and other countries
Key words: taxation, value added tax, small- and medium-size business, tax benefits, administrative costs, tax legislation costs
Pages: 112 - 117

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