%0 Journal Article
%T VAT and Its Compensation in an Advisory Order
%A Chaykovskaya, L.A.
%A Mikheev, M.V.
%K VAT tax accounting, off set and refund of overpaid VAT amount, VAT distortions, signifi cant and nonmaterial errors, verifi cation of VAT returns.
%J Auditor
%D 2017
%N 3
%P 4
%I INFRA-M Academic Publishing LLC.