%0 Journal Article %T IMPROVING TAX ADMINISTRATION OF VAT IN THE INTERESTS OF THE STATE AND TAXPAYERS %A Smirnova, E.. %K VAT, tax administration, tax rate, tax deductions, efficiency of tax control, on-site tax audit, cameral tax audit, tax benefits, electronic document management %J Vestnik of Astrakhan State Technical University. Series: Economics %D 2018 %N 2018 %P 7 %I Astrakhan State Technical University