The comparative analysis of the value-added tax and the tax from sales from the point of view of budget filling and use by managing subjects of money resources in a turnover is carried out.By results of the analysis the conclusion that replacement of the tax by the added cost the tax from sales does not solve a problem of compensation of the VAT. Change of a technique of VAT calculation - transition from an indirect method of subtraction to a direct method can serve as alternative of replacement of the VAT.