TY JOUR TI IMPROVING TAX ADMINISTRATION OF VAT IN THE INTERESTS OF THE STATE AND TAXPAYERS KW VAT KW tax administration KW tax rate KW tax deductions KW efficiency of tax control KW on-site tax audit KW cameral tax audit KW tax benefits KW electronic document management JO Vestnik of Astrakhan State Technical University. Series: Economics AU Smirnova, E.. PY 2018 IS 2018 PB Astrakhan State Technical University