TY JOUR TI The origin, application and features of accounting for value added tax in Russia KW value added tax KW refundable tax KW VAT refund KW accounting KW tax system KW VAT rates JO JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT AU Medzhidova, Z.K. PY 2024 IS 0 PB Autonomous Commercial Organization for Additional Professional Education Center for the Development of Education and Science