{"id":8035,"date":"2017-04-15T13:55:10","date_gmt":"2017-04-15T10:55:10","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=8035"},"modified":"2017-05-21T23:15:57","modified_gmt":"2017-05-21T20:15:57","slug":"podatok-na-dodanu-vart%d1%96st-ta-jogo-rol-u-formuvann%d1%96-doxod%d1%96v-derzhavnogo-byudzhetu-ukraini","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/podatok-na-dodanu-vart%d1%96st-ta-jogo-rol-u-formuvann%d1%96-doxod%d1%96v-derzhavnogo-byudzhetu-ukraini\/","title":{"rendered":"Shcherbina Y., Mankuta A. THE VALUE ADDED TAX AND ITS ROLE IN THE FORMATION OF REVENUES OF THE STATE BUDGET OF UKRAINE"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]Shcherbina Y.,<\/strong> assistant of the Department of Finance, banking and insurance, the Nikolaev national agrarian University, Nikolaev, Ukraine<\/p>\n

Mankuta, A.,<\/strong> scientific degree applicant higher education accounting and Finance faculty, Mykolayiv national agrarian University, Nikolaev, Ukraine<\/p>\n

THE VALUE ADDED TAX AND ITS ROLE IN THE FORMATION OF REVENUES OF THE STATE BUDGET OF UKRAINE<\/span><\/strong><\/p>\n

The article studies the essence of the category “value added tax”, which is defined as an indirect tax included in the price of goods, works and services. Defines the role of the above mentioned tax revenues of the State budget of Ukraine. We investigated the dynamics of VAT revenue in the budget of Ukraine. The advantages and disadvantages of indirect tax. It is established that the financial system, covering relations on the accumulation and use of financial resources of the state, needs reform the most important components related to forming the budget and extra-budgetary funds. Given that the main source of formation of a profitable part of budgets in Ukraine there are taxes, regulatory issues related to taxation are among the most relevant. Given that the main source of formation of a profitable part of budgets in Ukraine there are taxes, regulatory issues related to taxation are among the most relevant. That is why at the present stage of tax reform are Central to the processes of improvement of market relations. With this in mind, great importance is the process of restructuring the tax system of Ukraine, the analysis of features of legal regulation of taxes and fees. An effective taxation system is an integral part of the economic complex of any modern state. After all, taxes are not only the main source of budget revenue, but also a powerful regulator of social proportions, the guarantor of social protection of citizens and the creation of a modern material basis of the sovereignty of the state and local governments.<\/p>\n

 <\/p>\n

Key words:<\/strong> taxes, State budget of Ukraine, tax revenues, value added tax, the tax rate.<\/p>\n

JEL classification:<\/strong> H 30; H 60, H 72.<\/p>\n

References:<\/strong><\/p>\n

    \n
  1. The Verkhovna Rada of Ukraine (2010), The Law of Ukraine “Tax code of Ukraine”, available at: http:\/\/zakon2.rada.gov.ua\/laws\/show\/2755-17 (Accessed 19 March 2017).<\/li>\n
  2. The price of the state. The budget of Ukraine, available at: http:\/\/cost.ua\/budget\/revenue\/ (Accessed 19 March 2017).<\/li>\n
  3. Oksenyuk, I. (2013), \u201cThe Role of value added tax in forming revenues of the state budget of Ukraine\u201d, \u0406nnovatsijna ekonomika<\/em>, vol. 1, pp.253-258.<\/li>\n
  4. Kalichevsky, V. (2016), \u201cThe Role of value added tax in forming revenues of the state budget of Ukraine\u201d, Rozvytok sotsial’no-ekonomichnykh system u transformatsijnykh umovakh, [Online], vol.2, available at: http:\/\/esnuir.eenu.edu.ua\/bitstream\/123456789\/9389\/1\/\u041a\u0430\u043b\u044c\u0447\u0435\u0432\u0441\u044c\u043a\u0438\u0439_\u0412.pdf (Accessed 19 March 2017).<\/li>\n
  5. Kulik, L. (2010), \u201cVAT in the draft tax code: assessing fiscal capacity\u201d, Ekonomichni nauky. Seriia \u00abOblik i finansy\u00bb<\/em>, vol. 7(25), pp. 53-58.<\/li>\n
  6. Ryabenko, G. and Shcherbina, Yu. O. (2013), \u201cThe advantages and disadvantages of value added tax\u201d, Students’kyj naukovyj visnyk: naukovo-teoretychnyj zhurnal<\/em>, vol. 1(8), pp. 79-84.<\/li>\n
  7. Redko, I.\u00a0A. Sobol, V.\u00a0O. and Hrytsak, O.\u00a0V. (2015), \u201cImprovement of VAT in Ukraine taking into account foreign experience\u201d, Finansy Ukrainy<\/em>, vol. 9, pp.\u00a011-15.<\/li>\n
  8. Shcherbina, Yu.O. and Melnik, O.\u00a0I. (2015), \u201cRegulatory mechanisms of indirect taxes in Ukraine: advantages and disadvantages\u201d, Students’kyj naukovyj visnyk<\/em>, vol. 1(12), pp. 152-155.<\/li>\n
  9. Shcherbina, Yu. (2016), \u201cThe need for tax planning in the agricultural enterprises\u201d, Halyts’kyj ekonomichnyj visnyk<\/em>, vol.\u00a01, pp. 98-104.<\/li>\n<\/ol>\n

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    [vc_row][vc_column][vc_column_text]Shcherbina Y., assistant of the Department of Finance, banking and insurance, the Nikolaev national agrarian University, Nikolaev, Ukraine Mankuta, A., scientific degree applicant higher education accounting and Finance faculty, Mykolayiv national agrarian University, Nikolaev, Ukraine THE VALUE ADDED TAX AND ITS ROLE IN THE FORMATION OF REVENUES OF THE STATE BUDGET OF UKRAINE The article
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