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Value Added Tax: Certain Features of Its Administration in Ukraine

Author

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  • Nataliya Gres

    (State Higher Education Institution 'National Mining University', Dnipro, Ukraine)

Abstract

The purpose of the article is to study the fiscal function of the value-added tax and determine and solve modern problems of its administration in Ukraine. Based on the analysis of scientific publications on the subject, the genesis of the legal grounds for the existence of a value-added tax was disclosed and the evolution of its naming unit in terminological lexis was considered. Dynamics of value added tax refund has been determined. Horizontal analysis of state budget execution has been applied to prove that VAT provides almost half of its taxation revenues; about quarter of the tax is refunded for its payers by means of monetary assets from the budget. Content analysis of taxation legislation has made it possible to define that there is no official formulation of such concepts as 'newly established value' and 'added value'. It has been proved that the naming unit of the tax does not correspond to its economic growth. Each stage of goods flow from its producer to end user involves the fact that actual expenditures for labour payment of economic agents are subject to double taxation as they belong to the base of unified social taxation as well as to the base of vaue-added taxation. Need for the development of scientifically substatntiated taxation system in Ukraine has been proved.

Suggested Citation

  • Nataliya Gres, 2017. "Value Added Tax: Certain Features of Its Administration in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 98-106, December.
    • Handle: RePEc:iaf:journl:y:2017:i:4:p:98-106
    as

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    References listed on IDEAS

    as
    1. Giesecke, James A. & Nhi, Tran Hoang, 2010. "Modelling value-added tax in the presence of multi-production and differentiated exemptions," Journal of Asian Economics, Elsevier, vol. 21(2), pages 156-173, April.
    2. Keen, Michael & Lockwood, Ben, 2010. "The value added tax: Its causes and consequences," Journal of Development Economics, Elsevier, vol. 92(2), pages 138-151, July.
    3. Joshua Aizenman & Yothin Jinjarak, 2008. "The collection efficiency of the Value Added Tax: Theory and international evidence," The Journal of International Trade & Economic Development, Taylor & Francis Journals, vol. 17(3), pages 391-410.
    4. Dina Pomeranz, 2015. "No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax," American Economic Review, American Economic Association, vol. 105(8), pages 2539-2569, August.
    5. Nicky J. Welton & Howard H. Z. Thom, 2015. "Value of Information," Medical Decision Making, , vol. 35(5), pages 564-566, July.
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    More about this item

    Keywords

    added value; budget revenues; classification code of budget revenues; value added tax; double taxation; taxation system;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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