Analysis of the current state of the legal regulation of tax administration in Ukraine
Journal Title: Правова позиція - Year 2017, Vol 1, Issue
Abstract
The article provides an analysis of the legal regulation of the administration of the value added tax since the entry into force of the Tax Code of Ukraine, the main changes to the mechanism of its collection, and also discloses the current state of the regulatory legal support for the administration of value added tax. It is substantiated that changes to the legislation on the administration of value added tax are aimed at increasing the fiscal efficiency of its collection. The state, through amendments to the Tax Code, tries to introduce additional effective restrictions for taxpayers in order to prevent schemes for manipulating tax liabilities and tax credit for value added tax, but without proper legal justification.
Authors and Affiliations
А. В. Логвин
Keywords
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