ESTIMATION OF UKRAINIAN BUDGET LOSSES WARNED BY VAT FRAUDS
Journal Title: ВЧЕНІ ЗАПИСКИ ТАВРІЙСЬКОГО НАЦІОНАЛЬНОГО УНІВЕРСИТЕТУ ІМЕНІ В.І. ВЕРНАДСЬКОГО СЕРІЯ: ЕКОНОМІКА ТА СУСПІЛЬСТВО - Year 2018, Vol 29, Issue 1
Abstract
The article is devoted to the problems of value added tax abuses, which lead to the fiscal efficiency decrease and growth of the shadow sector. The significance of VAT proceeds in the budget revenues is shown. The indicators of Tax breaks and fiscal efficiency are calculated. The tax evasion schemes for unlawful VAT refunds are described. The role of budget reimbursement in VAT proceeds is analyzed. The dynamics of budget losses due to preferential taxation is given; the structure of tax privileges is analyzed. Recommendations for reducing corruption component of the tax were provides.
Authors and Affiliations
V. Vasylchuk
Keywords
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- EP ID EP565133
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