VAT in Russia is considered to be taxes imposed recently.A significant part of the current tax payments was introduced back in the tenth century, I X.VAT Russia, like other countries, have been widely used only in the twentieth century.
specific scheme of levying value-added tax was designed in 1954 by French economist Laura.Since 1958, the year of payment began to use in France.
the Tax Code VAT refers to the category of indirect taxes.For payment of this group is characterized by mostly fiscal function.The emergence of indirect taxes, is usually associated with an increase in state revenue.According to historical sources, the first indirect payments were excises.They are levied on certain goods.VAT in Russia and other countries is a kind of counterbalance to this tax, as is used on all kinds of products.
similar nature is the sales tax.A prerequisite for its occurrence was the acute shortage of funds due to the large military expenditures during the First World War.It should be noted that this sales tax is levied at each stage of the movement of goods to the consumer.As a result, consumers were forced to buy goods at a much inflated price.This, in turn, causes dissatisfaction both consumers and producers.After the war tax was abolished.Soon, however, he was re-introduced as an additional source of income.
It should be noted that after the re-introduction of the tax was slightly improved.So, now it is levied only once, usually at the point of retail trade, which is slightly slowed the turnover of capital.Along with this fairly quickly began to receive funds in the treasury, as increased turnover of funds.However, charging the tax in such a way, the state suffered losses and due to the fact that it could not provide complete control over all production stages and phases of commodity circulation.All these factors formed the basis for the introduction of VAT in Russia and the world.Imposition of value added tax provided that the State control over the entire process of production and turnover.
VAT are widespread thanks to the signing of the Treaty establishing the EEC.Within the framework of the Economic Community countries pledged to harmonize their tax structures in accordance with the interests of forming a common market.Since 1967, the year the VAT declared major indirect tax on European territory.In 1991, the latest updates have been made to the mechanism of application of the tax.Thus, the provisions of the new directive EEC were included in the legislation of the countries participating in the community.
now pay VAT in Russia, Indonesia, Turkey, South America and other countries.Suffice it to the geography of the tax points to its viability and compliance with the existing economy today.
should be noted several factors that contributed to the introduction of VAT in the practice of taxation.
First of all, it is the shortcomings that have characterized the direct taxes.In particular, due to the excessive weight of taxation arose widespread evasion.
Another factor is a constant budget deficit.In this regard, constantly arise a need to increase revenues, which was carried out by expanding the base and increasing the efficiency of taxation.
third important factor was the need to improve the available systems and bringing them to the modern level of development of the economy.
Today the mechanism by which the collection of payments is carried out in many countries is identical.
