VAT in Russia is considered a tax imposed byrecently. At the same time, a significant part of the current tax payments was introduced as far back as the 10th century. VAT Russia, like other countries, began to be widely used only in the twentieth century.
A specific scheme for taxing the value-added tax was developed in 1954 by the French economist Laura. Since 1958, this payment began to be used in France.
The Tax Code of the Russian Federation refers to the category of indirect taxes. For the payment of this group is characterized mainly by the fiscal function. The emergence of indirect taxes, as a rule, is associated with an increase in state revenues. According to historical information, the first indirect payments were excises. They were levied on certain types of goods. VAT in Russia and other countries is a kind of counterbalance to these taxes, as it is used for all types of products.
Similar in nature is the sales tax. The prerequisite for its emergence was an acute shortage of funds, due to large military expenditures during the First World War. It should be noted that this sales tax was levied at each stage of the goods movement to the consumer. As a result, buyers were forced to buy goods at a significantly inflated price. This, in turn, caused discontent both among consumers and manufacturers. After the end of the war, the tax was abolished. However, it was soon reintroduced as an additional source of income.
It should be noted that after repeated administrationthe tax was somewhat improved. So, now it was collected only once, as a rule, at the stage of retail trade, which slightly slowed the turnover of capital. At the same time, funds began to flow into the treasury quite quickly, as the turnover of funds increased. However, levying the tax in this way, the state also suffered losses due to the fact that it could not provide full control over all production stages and stages of goods circulation. All these factors formed the basis for introducing VAT in Russia and the world. The imposition of the value-added tax provided the state with control over the whole process of turnover and production.
Widely spread VAT by signingagreement on the formation of the EEC. Within the framework of the Economic Community, the countries pledged to harmonize their tax structures in accordance with the interests of forming a common market. Since 1967, the VAT has been declared the main indirect tax on the European territory. In 1991, the latest clarifications were introduced into the mechanism for applying the tax. Thus, the provisions of the new EEC directive were included in the legislation of the member countries of the community.
Today VAT is charged in Russia, Indonesia,Turkey, Latin America and other countries. The fairly large geography of the tax indicates its viability and compliance with the requirements of the current economy.
It should be noted several factors that contributed to the introduction of VAT in the practice of taxation.
First of all, these are shortcomings, which were typical for direct taxes. In particular, due to excessive severity of taxation, a large-scale evasion of payment arose.
Another factor was the permanent budgetarydeficit. In this regard, there was a constant need for higher incomes, which was accomplished by expanding the base and increasing the effectiveness of taxation.
The third important factor was the need to improve the existing systems, as well as bringing them in line with the current level of economic development.
Today, the mechanism under which payments are made is identical in many countries.
