Переваги та недоліки податку з обороту та податку на додану вартість у контексті їх практичного застосування
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Дата
2016
Науковий керівник
Укладач
Редактор
Назва журналу
ISSN
E-ISSN
Назва тому
Видавець
Анотація
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.
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.
Опис
Ключові слова
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
Бібліографічний опис
Вісник Хмельницького національного університету