Value-added tax and its place in the indirect tax system
The subject of research is value added tax. The purpose of the article. The purpose of the study is the mechanism of VAT functioning in Ukraine and development of proposals for its administration taking into account integration processes in Ukraine. The methodological basis of the study is genera...
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| Format: | Article |
| Language: | English |
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Hryhorii Skovoroda University in Pereiaslav
2021-12-01
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| Series: | Економічний вісник університету |
| Subjects: | |
| Online Access: | https://economic-bulletin.com/index.php/journal/article/view/834 |
| _version_ | 1798023789622067200 |
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| author | Svitlana Sliusar |
| author_facet | Svitlana Sliusar |
| author_sort | Svitlana Sliusar |
| collection | DOAJ |
| description | The subject of research is value added tax. The purpose of the article. The purpose of the study is the mechanism of VAT functioning in Ukraine and development of proposals for its administration taking into account integration processes in Ukraine. The methodological basis of the study is general scientific and special methods of scientific knowledge: systematic approach, structuring, analysis and synthesis. Results of work. Today, one of the main economic problems in Ukraine is the improvement of the tax system in general and the tax system in particular. Improving taxation with value-added tax as a component of the taxation system is an important practical task and one of the pressing general economic problems that needs to be addressed. Issues of improving VAT reimbursement, increasing its level of efficiency, repayment of compensation arrears and prevention of its occurrence in the future are priority issues in the development of scientists and in the practical activities of the State Tax Service of Ukraine. Value-added tax is one of the most controversial taxes, so because of significant problems in its collection, it can turn from budget-forming to budget-spending. The relevance of the issue of VAT payment requires further in-depth analysis, taking into account the economic situation of the country, the current state and specifics of the tax system. Field of application of results: Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine, local self-government bodies, territorial communities. Conclusions. The value-added tax is one of the largest sources of revenue of the state budget of the country. The main problem of VAT administration was the further implementation of the experiment with changes in tax legislation. Ukraine at the present stage of development requires the adoption of additional legislative and administrative measures aimed at improving the collection of the tax. |
| first_indexed | 2024-04-11T17:52:03Z |
| format | Article |
| id | doaj.art-6893d09cd61d4f3aa655b44c2959f689 |
| institution | Directory Open Access Journal |
| issn | 2306-546X 2414-3774 |
| language | English |
| last_indexed | 2024-04-11T17:52:03Z |
| publishDate | 2021-12-01 |
| publisher | Hryhorii Skovoroda University in Pereiaslav |
| record_format | Article |
| series | Економічний вісник університету |
| spelling | doaj.art-6893d09cd61d4f3aa655b44c2959f6892022-12-22T04:11:01ZengHryhorii Skovoroda University in PereiaslavЕкономічний вісник університету2306-546X2414-37742021-12-015113614010.31470/2306-546X-2021-51-136-140834Value-added tax and its place in the indirect tax systemSvitlana Sliusar0Hryhorii Skovoroda University in PereiaslavThe subject of research is value added tax. The purpose of the article. The purpose of the study is the mechanism of VAT functioning in Ukraine and development of proposals for its administration taking into account integration processes in Ukraine. The methodological basis of the study is general scientific and special methods of scientific knowledge: systematic approach, structuring, analysis and synthesis. Results of work. Today, one of the main economic problems in Ukraine is the improvement of the tax system in general and the tax system in particular. Improving taxation with value-added tax as a component of the taxation system is an important practical task and one of the pressing general economic problems that needs to be addressed. Issues of improving VAT reimbursement, increasing its level of efficiency, repayment of compensation arrears and prevention of its occurrence in the future are priority issues in the development of scientists and in the practical activities of the State Tax Service of Ukraine. Value-added tax is one of the most controversial taxes, so because of significant problems in its collection, it can turn from budget-forming to budget-spending. The relevance of the issue of VAT payment requires further in-depth analysis, taking into account the economic situation of the country, the current state and specifics of the tax system. Field of application of results: Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine, local self-government bodies, territorial communities. Conclusions. The value-added tax is one of the largest sources of revenue of the state budget of the country. The main problem of VAT administration was the further implementation of the experiment with changes in tax legislation. Ukraine at the present stage of development requires the adoption of additional legislative and administrative measures aimed at improving the collection of the tax.https://economic-bulletin.com/index.php/journal/article/view/834value added taxmechanismfiscal efficiencytaxationharmonization of tax policy |
| spellingShingle | Svitlana Sliusar Value-added tax and its place in the indirect tax system Економічний вісник університету value added tax mechanism fiscal efficiency taxation harmonization of tax policy |
| title | Value-added tax and its place in the indirect tax system |
| title_full | Value-added tax and its place in the indirect tax system |
| title_fullStr | Value-added tax and its place in the indirect tax system |
| title_full_unstemmed | Value-added tax and its place in the indirect tax system |
| title_short | Value-added tax and its place in the indirect tax system |
| title_sort | value added tax and its place in the indirect tax system |
| topic | value added tax mechanism fiscal efficiency taxation harmonization of tax policy |
| url | https://economic-bulletin.com/index.php/journal/article/view/834 |
| work_keys_str_mv | AT svitlanasliusar valueaddedtaxanditsplaceintheindirecttaxsystem |