This article presents the value added tax, its place in the tax system of our republic, and the stages of its development. The influence of the value-added tax on the competitiveness of the economy, its essence, socio-economic necessity is explained by interpreting the scientific and theoretical literature and analyzing the international experience.
The article examines the phenomenon of concentration of space in the "threshold" topos of Lyudmila Petrushevskaya's one-act plays using the play "Moscow Choir" as an example. It analyzes how closed and limited space becomes a symbolic threshold between different states: life and death, past and present, reality and absurdity.