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Illegal VAT Refund for Timber Exports
[Незаконное Возмещение Ндс При Экспорте Лесоматериалов]

Author

Listed:
  • Mitusova Elena

    (Interregional Inspectorate of the Federal Tax Service of Russia No. 9 (Moscow, Russia))

Abstract

The sphere of timber export is often used by unscrupulous taxpayers for the purpose of illegal VAT refund from the budget. Currently, due to the complication of financial and economic relations, time and labor costs during the control measures carried out by the tax authorities, the negative trend of increasing cases of illegal VAT refunds in the export of timber remains. The solution to this issue is to improve the tax legislation in terms of the procedure for carrying out export operations.

Suggested Citation

  • Mitusova Elena, 2021. "Illegal VAT Refund for Timber Exports [Незаконное Возмещение Ндс При Экспорте Лесоматериалов]," Russian Economic Development, Gaidar Institute for Economic Policy, issue 6, pages 46-52, June.
    • Handle: RePEc:gai:recdev:r2167
    as

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    More about this item

    Keywords

    timber industry complex; timber export; illegal turnover of timber and timber; value added tax; VAT refund;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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