GLOBAL PRACTICES OF CONSTRUCTION OF THE SYSTEM OF ADMINISTRATION FOR VALUE ADDED TAX
Journal Title: Інтелект ХХІ - Year 2018, Vol 6, Issue
Abstract
The article investigates the role and place of taxes in the structure of budget revenues. The expediency of study of VAT as one of the main budget-forming taxes in Ukraine and the countries of the European Union is substantiated. The economic essence of the tax gap as an indicator of the effectiveness of the policy of administering taxes and duties is analyzed. The most common methods for estimating the volume of tax gap in the economy are determined. The international experience of estimating tax gap for VAT is analyzed. On the basis of the comparative analysis of the participation of the countries of the world in the processes of administering the efficiency of VAT collection, it was concluded that significant differentiation of approaches and differences in the legislative regulation of these processes. It is proved that at the present stage of development of the economy of Ukraine the key vector of effective policy in the field of unshadowing of the economy is integration of the best world practices of state regulation and control over completeness and timely payment of VAT.
Authors and Affiliations
I. Tiutiunyk, N. Kotenko
Keywords
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