Template-Type: ReDIF-Article 1.0
Author-Name: tsemkina@nifi.ru
Author-Email: tsemkina@nifi.ru
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia
Title: Does VAT Taxation System of Precious Metals Effective?
Abstract: This article analyses certain propositions to improve the efficiency of VAT treatment of operations with precious metals, which, on the one hand, allow to combine the interests of the population, legal entities and the state budget effectively, and, on the other hand, to eliminate the negative impact of this tax on the development of the precious metals market.
Classification-JEL:
Keywords: VAT, effective, standard VAT rate, zero VAT rate, exemption, investment effectiveness
Journal: Finansovyj žhurnal — Financial Journal
Pages: 129-134
Issue: 4
Year: 2014
Month: December
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2014/4/12.pdf
Handle: RePEc:fru:finjrn:140412:p:129-134