Please use this identifier to cite or link to this item: http://dspace.onu.edu.ua:8080/handle/123456789/16804
Title: Переваги та недоліки податку з обороту та податку на додану вартість у контексті їх практичного застосування
Other Titles: Advantages and disadvantages of sales tax and value added tax in the context of their practical application
Authors: Бутенко, Вікторія Василівна
Бутенко, Т. В.
Butenko, Viktoriia V.
Butenko, Tetiana V.
Бутенко, Виктория Васильевна
Citation: Вісник Хмельницького національного університету
Issue Date: 2016
Keywords: податок на додану вартість
податок з обороту
державний бюджет
принципи оподаткування
класифікація оподаткування
кумулятивний ефект
value added tax
the turnover tax state budget
taxation principles
tax classification
the cumulative effect
Series/Report no.: Економічні науки;Т. 2, № 4.
Abstract: У роботі проведено аналіз чинного в Україні податку на додану вартість, виявлені позитивні та негативні сторони податку. Зроблена порівняльна характеристика податку з обороту та податку на додану вартість у рамках їх практичного використання. У висновках аргументується ефективність ПДВ та механізм функціонування даного податку.
According to the general classification of taxes -tax turnover and value added - are a group of indirect taxes, which also includes excise duty. Final of the payer - the consumer: he buys the goods at a price higher than the selling price for the amount of tax. Manufacturers and sellers act as the collector of taxes authorized by the state. Every manufacturer includes in the price of its products, the tax transferred in the budget, which is paid by the other manufacturer - the buyer and the consumer of these products. Turnover tax is a cumulative tax, which is levied on production and trade turnover. Taxation is carried out at each stage of production and circulation of products. Corresponding cumulative effect (or cascade effect), is the more, the more a certain kind of product is resold. So, the government imposes not only a value-added, but also the costs incurred by them in the production and sales of goods (services). Since the turnover tax has a significantly negative effect on branches of industry, which are the last link in the production chain, changes in the economy will not be acceptable for Ukraine. Our analysis shows that Ukraine should leave VAT, rather than replace it by another tax. At the same time, efforts should be made to improve the administration of VAT in three main areas: in the process of improving the organization of the regulatory authorities priority attention should be focused on measures for the timely prevention, detection and suppression of the facts of evasion economic entities from VAT payment; the use of preferential modes of taxation, the development and implementation in practice more efficient tax instruments exclusively for the promotion of economic activities of economic entities; improvement of the mechanism of tax payment administration, reforming functions, organizational structure of regulatory authorities.
URI: http://dspace.onu.edu.ua:8080/handle/123456789/16804
Other Identifiers: УДК 336.2
Appears in Collections:Статті та доповіді ЕПФ

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