Развитие налогового учета и отчетности по налогу на добавленную стоимость (НДС)
2011
Gusakov, E.V., Academy of Public Administration under the aegis of the President of the Republic of Belarus, Minsk (Belarus)
In the conditions of the Republic of Belarus there was analyzed modern state of tax accounting and reporting according to value added tax (VAT), considered problems of substantiation of amount of taxation rate on value added tax and expediency of its differentiation. There were proposed ways of perfection of tax accounting and reporting according to VAT system in Belarus. As a result of the realized study there were elaborated practical recommendations on the perfection of the national system of tax accounting and reporting according to VAT on the basis of studying the order of conducting the tax account and the reporting under the VAT in the Republican Scientific Unitary Enterprise 'The Institute of System Research in Agroindustrial Complex of NAS of Belarus'. There were proposed theoretical development and practical recommendations on perfection of tax account and the reporting for the increasing the efficiency of tax system in the Republic Belarus.
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