Domestic realities and perspectives of the payment VAT in Ukraine

Konina, Maryna and Коніна, Марина Олександрівна (2016) Domestic realities and perspectives of the payment VAT in Ukraine. Актуальні проблеми економіки (8(182)). pp. 268-277. ISSN 1993-6788


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This article had researched features of the value added tax at the domestic tax system, its role at the formation of the budget revenues of Ukraine, had characterized the main functions, they are fiscal and regulatory functions. Special attention had focused on problems of the mechanism of budgetary compensation and on analysis of the system of the tax benefits, which are applying in Ukraine. In this article had offered possible ways for improvement payment the tax in the modern conditions of the developing domestic economy with taking the experience of the countries of the European Union.

Item Type: Article
Uncontrolled Keywords: the tax system, the value added tax, the fiscal effectiveness of the VAT, the mechanism of administration of the VAT, the budgetary compensation, tax benefits.
Subjects: Research materials > Journal articles > Economics
Research materials > Journal articles
Divisions: Educational and Scientific Institute of Economics, Management and Administration > Department of Finance and Banking
Depositing User: Адміністратор репозиторію
Date Deposited: 28 Sep 2017 11:06
Last Modified: 28 Sep 2017 11:06

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