As governments worldwide are looking for ways to raise revenue to finance their budgets, consumption taxes such as Value Added Taxes (VAT) and Goods and Services Taxes (GST) are increasing in prominence and now exists in over 150 countries. Читать далее...
Part I International VAT/GST Regimes
Part II EU VAT. См. подробнее...
Chapter 15 Russia
Danil V. Vinnitskiy & Vladimir Konstantinov
Value added tax (VAT) was introduced in the Russian Federation (RF, Russia) in December 1991 by the Federal Law of 6 December 1991 No 1992-