Legal Construction of VAT and Sales Tax: a Comparative Study

Student: Strokin Alexander

Supervisor: Elena Ryabova

Educational Programme: Jurisprudence (Bachelor)

Final Grade: 8

Year of Graduation: 2019

Abstract This paper focuses on the main indirect taxes: value-added tax and sales tax. The main similarities and differences of these taxes are observes by the author. Very few authors in the Russian legal science pay enough attention to the sales tax and few of them analyze the consequences of the replacement of VAT with the sales tax and their parallel use. This makes this project important. In the process of this work, many legal acts, monographs etc. were analyzed. The student will try to make a comparative analysis of VAT and sales tax, determine their budget efficiency, predict their future in the tax system of the Russian Federation and other countries.

Full text (added May 10, 2019)

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