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Незаконное Возмещение Ндс При Экспорте Лесоматериалов

Author

Listed:
  • Mitusova Elena

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

Abstract

Сфера экспорта лесоматериалов часто используется недобросовестными налогоплательщиками с целью незаконного возмещения НДС из бюджета. В настоящее время ввиду усложнения финансово-хозяйственных связей, время- и трудозатрат при проведении налоговыми органами контрольных мероприятий негативная тенденция роста случаев незаконного возмещения НДС при экспорте лесоматериалов сохраняется. Решением данной проблемы является совершенствование налогового законодательства в части порядка осуществления экспортных операций.

Suggested Citation

  • Mitusova Elena, 2021. "Незаконное Возмещение Ндс При Экспорте Лесоматериалов," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 6, pages 46-52, June.
    • Handle: RePEc:gai:ruserr:r2167
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    More about this item

    Keywords

    лесопромышленный комплекс; экспорт лесоматериалов; незаконный оборот леса и лесоматериалов; налог на добавленную стоимость; возмещение НДС;
    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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