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Improvement of taxation in the sphere of foreign trade operations

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  • T. Melnyk

Abstract

The author analyses the reason of the low fiscal activity of the VAT, in particular, non-monetary settlements, numerous exemptions, budget arrears on VAT to exporters, and justifies measures to improve taxation of foreign trade operations.

Suggested Citation

  • T. Melnyk, 2004. "Improvement of taxation in the sphere of foreign trade operations," Economy and Forecasting, Valeriy Heyets, issue 4, pages 71-78.
    • Handle: RePEc:eip:journl:y:2004:i:4:p:71-78
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    File URL: http://eip.org.ua/docs/EP_04_4_71_uk.pdf
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