ANALYSIS OF FISCAL EFFICIENCY AND REGULATORY ROLE OF VALUE-ADDED TAX
Journal Title: Приазовський економічний вісник - Year 2018, Vol 1, Issue 6
Abstract
The article analyzes the fiscal effectiveness of the value-added tax and explores its regulatory role. The specific weight of the tax in the GDP of Ukraine and the experience of the EU countries in this aspect are considered. The VAT performance, the effective rate and the efficiency factor are calculated. Factors that influenced the reduction of fiscal efficiency of VAT were revealed. Suggested directions for increasing fiscal efficiency and the regulatory role of VAT in Ukraine.
Authors and Affiliations
M. O. Slatvinska
Keywords
Related Articles
- EP ID EP572502
- DOI -
- Views 118
- Downloads 0
METHODS OF ESTIMATION OF EFFICIENT USE OF RESOURCE POTENTIAL OF THE ENTERPRISE
Since the development of any enterprise depends on the efficiency of the use of all available resources, the availability of resources is considered as the starting point of the production process. The conclusion is made...
ЕКОНОМІЧНА БЕЗПЕКА КРАЇНИ І РОЗВИТОК ВНУТРІШНЬОГО РИНКУ ПРОДУКЦІЇ ЛЕГКОЇ ПРОМИСЛОВОСТІ
У статті розглянуто вплив на економічну безпеку країни наповнення внутрішнього ринку продукцією легкої промисловості власного виробництва. Охарактеризовано чинники впливу на розвиток вітчизняної легкої промисловості. Виз...
SOCIAL MEDIA MARKETING AS ONE OF THE KEY DIGITAL MARKETING TOOLS
The article presents the peculiarities of marketing campaigns realization in social networks. The specificity of constructing relationships between various actors in the digital social ecosystem is determined. The import...
OUTSOURCING: CONCEPT, TYPES AND MODERN DEVELOPMENT
The article investigates the main approaches to the definition of "outsourcing", identifies the main advantages and disadvantages of using outsourcing to Ukrainian enterprises. The main motives that determine the decisio...
SOCIAL RESPONSIBILITY AS A TOOL FOR CONFLICT MANAGEMENT IN THE ORGANIZATION
The article investigates the role of social responsibility of the organization as one of the tools of conflict management; the definition of social responsibility of the organization is given; it is proved that the use o...