Value added tax (VAT) is one of the most complex in theoretical and practical aspects. Therefore, this tax is often subject of legislative changes in order to fully implement its functional obligations. The relevance of the topic is the fiscal significance of the value added tax for the formation of Federal budget revenues, taking into account the peculiarities of its administration in practice. The study used a systematic analysis of the structure of tax payments for 2016-2018. VAT as an indirect tax can be considered a key instrument of state regulation of market equilibrium. In order to prevent illegal tax reimbursement, the paper considers ways to improve its administration with the help of new automated software systems for controlling the correctness of calculation, collection and reimbursement of VAT.
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