ОЦІНКА ФІСКАЛЬНОЇ ЕФЕКТИВНОСТІ ПОДАТКУ НА ДОДАНУ ВАРТІСТЬ

О.С. Іванишина; І.І. Порохнюк

EVALUATION OF FISCAL EFFICIENCY OF VALUE ADDED TAX

Authors

O.S. Ivanyshyna
I.I. Porokhniuk

Keywords:

value added tax, fiscal efficiency, taxation, administration of taxes, state budget of Ukraine

Abstract

The article contains the analysis of fiscal efficiency of value added tax in Ukraine. It evaluates revenue of the state budget of Ukraine in respect of value added tax. The main problematic aspects of administration of value added tax have been investigated and suggestions for its overcoming have been given.