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The article examines the history of the emergence, prerequisites and application of value added tax in the world and, in particular, in Russia. The European experience of applying value added tax is being considered. The analysis of the European experience in the application of value added tax was based on the work of economists and politicians, in particular, the German industrial economist Wilhelm von Siemens, the American politician and economist Thomas Samuel Adams, the Minister of Economy, Industry and Finance Maurice Loret. The article also discusses the specifics of the formation of a base for calculating value-added tax, the specifics of its calculation and accounting, organizations that pay taxes, the specifics of tax refunds, and preferential tax rates. A key part of the analysis in the article is the emergence of economic prerequisites for the application of value-added tax in Russia, taking into account the peculiarities of the political system, its changes at certain stages of history, and the economic situation that necessitated the introduction of the tax. The article also discusses modern methods of accounting for value added tax.
value added tax, refundable tax, VAT refund, accounting, tax system, VAT rates
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