RESULTS OF THE CONSEQUENCES IMPLEMENTATION ANALYSIS OF VAT ELECTRONIC ADMINISTRATION SYSTEM
Journal Title: Інноваційна економіка - Year 2017, Vol 71, Issue 9
Abstract
Purpose. The purpose of the article is the investigation of the consequences of the introduction of the system of electronic VAT administration. Methodology of research. General scientific and specific methods were used in the process of carrying out the research, in particular: methods of comparison, analysis and synthesis of advantages and disadvantages in the introduction of SEA VAT, induction and deduction for generalization and derivation of conclusions. Findings. The problematic issues of introduction of the system of electronic administration of the value added tax in Ukraine are analyzed. It is determined that the main goal of introducing the system of electronic VAT administration is to simplify the control of fiscal bodies on VAT payments, reduce the risks of fictitious loan formation and the inability to receive an undue compensation of VAT from the budget, reduce the volume of shadow economy in the country and state expenditures on VAT administration. The inconsistencies and inaccuracies that arise in the administration of VAT are established, the advantages and disadvantages of such an introduction are justified. A significant number of various problems in taxation have been discovered, which led to the introduction of an electronic system for the taxation of value added tax in an unfinished form. It is proved that the introduction of electronic administration with an additional intermediary – the State Treasury Service of Ukraine significantly increased the cost of administering the tax in the part of transaction costs for servicing its accounts and increased the control of the punitive bodies. Originality. The peculiarities of the functioning of the system of electronic administration of VAT, the advantages and negative consequences of the reforms are revealed. Practical value. The obtained research results can be aimed at improving the system of electronic VAT administration.
Authors and Affiliations
Olena Kakhovska, Tetiana Zagorelska, Svitlana Drozhak
Keywords
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