ESTIMATION OF INDICATORS OF FISCAL EFFICIENCY OF VAT IN UKRAINE
Journal Title: Молодий вчений - Year 2017, Vol 7, Issue 47
Abstract
The article describes the indicators of fiscal efficiency of VAT in three groups: indicators of efficiency of tax administration of VAT, indicators of fiscal significance and indicators of fiscal efficiency of VAT. The results of calculations of the indicators for the period 2010-2016 shows to insufficient of fiscal efficiency of VAT. The dynamics of the calculated indicators demonstrates the instability of the tax mechanism for VAT in Ukraine. The positive trend in the growth of the indicators of fiscal efficiency of VAT has been observed since 2015. For stabilization to take actions to expand the base of taxation of VAT by stimulating the development of the real sector of the economy are proposed.
Authors and Affiliations
Е. Е. Dakhnova, M. Y. Bilyk
Keywords
Related Articles
- EP ID EP624163
- DOI -
- Views 60
- Downloads 0
THE FIRST PORTUGUESE RECONNAISSANCE EXPEDITIONS TOWARDS THE COASTS OF BRAZIL AFTER ITS DISCOVERY BY THE SQUADRON OF PEDRO ALVARES CABRAL
In the article we examine the circumstances of organization, motion and results of the first Portuguese reconnaissance expeditions towards the coasts of Brazil after its discovery by the squadron of Pedro Alvares Cabral...
HYPERTEXT AS A TOOL OF CREATING ELECTRONIC LEARNING AIDS
The paper considers the urgency of electronic learning aids developing by teachers without special computer education. The expediency of using hypertext technology is determined. Based on the theoretical analysis of actu...
BRANCHES OF THE IMPROVEMENT OF LEGISLATION THAT REGULATES THE CONTROL AND SUPERVISORY ACTIVITIES OF PROPERTY MANAGEMENT IN MILITARY UNITS UKRAINE
The article examines issues relating to areas of improving legislation regulating control and supervisory activities of property management in the military formations of Ukraine. In particular, it analyzes various appro...
UKRAINIAN STARTUP: CURRENT STATE OF INNOVATIVE BUSINESSES
The theoretical aspects of startups and major differences between them. Analyzed successful startups Ukraine. The main causes of "brain" of innovation projects abroad and the lack of conditions for their activity in Ukra...
INDIVIDUAL AUTHOR'S METAPHORS IN GERMAN ECONOMIC MEDIA DISCOURSE
The article deals with individual author's metaphors in German economic media discourse. The concept of individual author's metaphors is defined and their main characteristics are considered. The main trends in the use o...