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State Contract and Value Added Tax: Actual Issues of Judicial Practices

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  • Alina Vladimirovna Kostyukova
  • Polina Alekseevna Kostyukova

Abstract

The article is devoted to the legal analysis of legislation and judicial practices in the field of public procurement. Over recent years increasing attention is paid to relations in the sphere of procurement of goods, performance of works, rendering of services for state and municipal needs. Procedures of improvement regulatory legal framework allow to create favorable conditions in the field of procurement. Authors research issues of using of value added tax in state contracts.

Suggested Citation

  • Alina Vladimirovna Kostyukova & Polina Alekseevna Kostyukova, 0. "State Contract and Value Added Tax: Actual Issues of Judicial Practices," Administrative Consulting, Russian Presidential Academy of National Economy and Public Administration. North-West Institute of Management., issue 3.
  • Handle: RePEc:acf:journl:y::id:529
    DOI: 10.22394/1726-1139-2017-3-37-41
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