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Ways of solving the problems of value-added tax evasion

Abstract

The value added tax is a transit for manufacturing companies, so it does not adversely affect their financial condition, provided that they have well-established management and marketing services that provide profitable contracts with suppliers and buyers, study demand and organize production on demand.Moreover, the value-added tax includes mechanisms to stimulate cost-cutting; the smaller the wholesale price, the lower the tax is and, consequently, the selling price, the purchasing power increases, and the turnover increases. Indirect taxes are paid by high-income buyers to a greater extent relative to their content in the prices of their purchases than by low-income buyers, but at the same time, wealthy citizens can additionally get more expensive services, rejecting state-wide, therefore, indirect taxes, with progressive taxes, redistributed through the budget, are the basis for leveling social justice. The value added tax is not the root cause of inflationary processes, but merely reflects the causal essence of the factors provoking it. Thus, the overestimation of cost leads to an increase in the wholesale price, and value-added tax (while its rate remains unchanged), although it increases the price, but at the same time reflects the level of increase in costs. The value added tax, excise taxes and the newly created sales tax are a necessary means of withholding a part of previously never recorded income that has been left out of taxation by any other taxes, especially in the conditions of the emergence of civilized market relations, since unaccounted cash is usually spent on expensive commodities, exclusive works and services.

About the Author

S. A. Faizullina
Turan University
Kazakhstan


References

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Review

For citations:


Faizullina S.A. Ways of solving the problems of value-added tax evasion. Bulletin of "Turan" University. 2019;(1):104-108. (In Russ.)

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ISSN 1562-2959 (Print)
ISSN 2959-1236 (Online)