%0 Journal Article %T The origin, application and features of accounting for value added tax in Russia %A Medzhidova, Z.K. %K value added tax, refundable tax, VAT refund, accounting, tax system, VAT rates %J JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT %D 2024 %N 0 %P 4 %I Autonomous Commercial Organization for Additional Professional Education Center for the Development of Education and Science