Tax Administration of VAT: Impact of Changes
The relevance of the issue examined is stipulated by the results of the conducted study of the term “tax administration” and analysis of the impact of changes in tax administration of value added tax (VAT). The purpose of this study is to investigate the impact of changes in tax administration on VA...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
EDP Sciences
2019-01-01
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| Series: | SHS Web of Conferences |
| Subjects: | |
| Online Access: | https://www.shs-conferences.org/articles/shsconf/pdf/2019/03/shsconf_pedtp2018_14001.pdf |
| Summary: | The relevance of the issue examined is stipulated by the results of the conducted study of the term “tax administration” and analysis of the impact of changes in tax administration of value added tax (VAT). The purpose of this study is to investigate the impact of changes in tax administration on VAT efficiency and collection rate. Within the context of digital economy, the state implements measures to digitize VAT tax control in order to reduce its own tax risks. The solution of this issue is the development of tax administration using digital technologies. A study has been conducted in order to assess impact of changes in the tax administration on VAT efficiency and collection rate. |
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| ISSN: | 2261-2424 |