IMPROVEMENT OF VAT PAYMENT MECHANISM TO THE BUDGET
For the purpose of constraint of unjustified VAT offset submission by short-lived company invoices, the author suggests changing the procedure for the tax payment by compelling the banks to transfer VAT on behalf of their clients, when payments arrive in their accounts from customers. There was illustrated, that the banks had necessary information about their customers for implementing the stated suggestion. The VAT overpayment rapid return mechanism, compensating VAT payment mechanism change consequences, was worked out.
Keywords: VAT, procedure for the VAT payment, short-lived companies, unjustified tax benefit.
Anton V. Lytyakov, Ulyanovsk State Technical University.