LEGAL EVOLUTION OF THE INCLUSION OF VALUE ADDED TAX IN THE TAX SYSTEM OF THE REPUBLIC OF BELARUS
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Abstract
The article discusses the prerequisites and the need for integration of value added tax into the tax system of the Republic of Belarus. The main stages in the development of the rules of law governing value added tax are highlighted. The change in tax law caused by the need to transition the national economy from a social model to market relations is analyzed. The main characteristic points corresponding to each of the stages of development of legal regulation of value added tax are identified. Based on the conducted research, a positive assessment was given to the development of tax law in regulating relations arising when collecting value added tax, and also identified the need for further development of forms and methods of legal regulation in order to optimize the costs of administering value added tax and minimize cases of evasion from it payment.
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References
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