Template-Type: ReDIF-Article 1.0
Author-Name: Olga V. Medvedeva
Author-Email: olgavasmed@gmail.com
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia
Author-Name: Tatyana I. Semkina
Author-Email: nalog@nifi.ru
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia
Title: VAT of Gratuitous Delivery of Goods, Works and Services: Russian and European Standards
Abstract: The article described the European rules of VAT collection, regulating the gratuitous delivery of goods, works and services. Russian tax legislation and its effect in practice аre analyzed, suggestions for improvement of the Tax code of the Russian Federation are
expressed.
Classification-JEL: H20, H25, H29
Keywords: gratuitous delivery of goods, works and services, VAT, tax legislation
Journal: Finansovyj žhurnal — Financial Journal
Pages: 123-128
Issue: 1
Year: 2013
Month: March
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2013/1/statii/2013_01_14.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:130114:p:123-128