Relevant bibliographies by topics / Budget reimbursement of VAT

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Budget reimbursement of VAT'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Budget reimbursement of VAT"

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Synchak, Viktor, and Yuriy Yarmolenko. "Budgetary VAT Compensation as a Tax-Budgetary Tool for Fiscal Consolidation in Public Finances." Oblik i finansi, no. 4(106) (2024): 57–68. https://doi.org/10.33146/2307-9878-2024-4(106)-57-68.

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Thanks to its tools, the VAT budget reimbursement mechanism contributes to the implementation of fiscal consolidation in public finances; however, it still needs to be studied as an object of scientific research. The purpose of the article is to reveal the essence of fiscal consolidation in the VAT budget reimbursement mechanism and to substantiate its relationship, as a tax and budgetary instrument, with the fiscal consolidation of public finances, as well as to propose measures to balance the fiscal interests of value added taxpayers and the State Budget of Ukraine. The concept of public fin
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Жукова, Н., N. Zhukova, Андрей Шишкин, Andrey Shishkin, М. Матевосова, and M. Matevosova. "The Procedure and Features of VAT Refund in the Organization of Export Activities." Scientific Research and Development. Economics 7, no. 3 (2019): 40–43. http://dx.doi.org/10.12737/article_5cfe08a9b840e6.29925548.

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The article analyzes the options for returning VAT from the budget when an economic entity performs export activities. Based on the analysis, the option of returning the amount of VAT in an accelerated mode is proposed. The necessary list of documents and ways to get a bank guarantee is established. Procedures with a description of the timing of receipt of a bank guarantee, as well as the reimbursement of VAT from the budget using a bank guarantee, have been derived and presented. The main provisions, methods and conclusions can be used by organizations engaged in foreign trade activities.
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Morgoeva, Alina K., Elena A. Kumalagova, and Ekaterina N. Orenburova. "CURRENT PROBLEMS OF METHODOLOGICAL TOOLS FOR CALCULATION AND PAYMENT OF VALUE ADDED TAX IN THE PART OF OFFSET AND REFUND." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/3, no. 132 (2022): 145–53. http://dx.doi.org/10.36871/ek.up.p.r.2022.12.03.019.

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The issues of refund (refund) of value added tax (VAT) are relevant both for the state and for taxpayers. Taking into account the budget deficit, cases of illegal refusal to refund VAT have become more frequent, there is an increase in the tax burden, which causes more frequent cases of evasion from paying this tax. The article provides an analysis of schemes of evasion from paying one of the main indirect taxes, illegal reimbursement by taxpayers and tax authorities, as well as sanctions following such violations.
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LABUNETS, Yulia E., and Igor A. MAYBUROV. "TAX CONTROL OF VAT REFUND IN RUSSIA AND IN THE SCANDINAVIAN COUNTRIES ON THE EXAMPLE OF TIMBER INDUSTRIES." Tyumen State University Herald. Social, Economic, and Law Research 6, no. 2 (2020): 168–92. http://dx.doi.org/10.21684/2411-7897-2020-6-2-168-192.

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This article is devoted to the study of the mechanisms of tax control of value-added tax reimbursement in Russia and in the Scandinavian countries. The research methodology is based on a comparative analysis of current VAT taxation mechanisms in Russia and in Norway, Sweden, and Finland. In addition, a comparison was made of the basics of organizing the process of tax control over the reimbursement of value added tax in these countries. This paper examines statistical data on the volume of value-added tax receipts to the budget system of the Russian Federation from taxpayers engaged in busines
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Zhuravel, Andrii. "IMPROVEMENT OF THE VALUE ADDED TAX ADMINISTRATION MODEL." Actual Problems of Economics 1, no. 273 (2024): 6–19. http://dx.doi.org/10.32752/1993-6788-2024-1-273-6-19.

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This study is devoted to the research and development of a new model of value added tax administration using the capabilities of banks, which within the framework of the new model will exchange data with the tax authorities and analyze payments between counterparties regarding their relationship to VAT calculations. The possibility of refusing to prepare tax documents when identifying an advance is substantiated, and in this regard it is proposed to supplement the VAT registration limit formula with new components, the values of which will be reflected in the VAT Declaration and the new Append
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Ponomaryova, Vlada, and Oksana Artyukh. "Problem aspects of VAT refunds at the current stage." Socio-Economic Problems and the State 27, no. 2 (2022): 153–60. http://dx.doi.org/10.33108/sepd2022.nom2.153.

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In order to determine the problematic aspects of VAT refund at the current stage, it is proved in the article that VAT is a budget-forming tax in the system of Ukraine’s state finance, which significantly affects the financial and economic activity of economic entities. Therefore, an important aspect of the research within the scope of this publication is the determination of the essence of the VAT refund; outlining its features in the domestic taxation system; identification of problematic aspects of the VAT refund, including the one during the martial law period in the country; search for wa
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Sliusar, Svitlana. "Value-added tax and its place in the indirect tax system." University Economic Bulletin, no. 51 (December 21, 2021): 136–40. http://dx.doi.org/10.31470/2306-546x-2021-51-136-140.

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The subject of research is value added tax. The purpose of the article. The purpose of the study is the mechanism of VAT functioning in Ukraine and development of proposals for its administration taking into account integration processes in Ukraine. The methodological basis of the study is general scientific and special methods of scientific knowledge: systematic approach, structuring, analysis and synthesis. Results of work. Today, one of the main economic problems in Ukraine is the improvement of the tax system in general and the tax system in particular. Improving taxation with value-added
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Mitusova, E. Yu. "Improving Tax Administration of VAT on Timber Export." Finance: Theory and Practice 25, no. 5 (2021): 172–85. http://dx.doi.org/10.26794/2587-5671-2021-25-5-172-185.

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The export of timber can be used by unscrupulous taxpayers in illegal schemes to reimburse VAT from the budget to obtain an unjustified tax benefit by overstating the amount of tax deductions, which confirms the relevance of the research. The subject of the paper is the economic relations between the exporting country and the importer of goods, works or services and their impact on VAT taxation. The aim of the study is to identify the vulnerabilities of the current tax legislation in the field of value-added tax reimbursement and analyze the improvement and optimization of the mechanism for ad
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Lobodina, Z., A. Kizyma, and L. Marushchak. "Estimating the fiscal and regulatory role of value added tax." Galic'kij ekonomičnij visnik 67, no. 6 (2020): 129–36. http://dx.doi.org/10.33108/galicianvisnyk_tntu2020.06.129.

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The impact of value added tax (hereinafter – VAT) on the socio-economic development of the state is investigated in this paper. Here it is considered as a tool of the mechanism of budgetary resources formation and regulation of taxpayers’ welfare and activities. It is determined that, in addition to the reduction of tax rate, the public authorities and local governments should provide favorable conditions for doing business, implement measures for anticorruption and market anti-monopoly. To compensate for the expences of budgetary resources occurring as a result of possible reduction in the va
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Walsh, Caroline, Lea Trela-Larsen, and Roisin Adams. "PD03 Exploring Expenditure On State Subsidized Medicines in Ireland Between 2018 And 2022: Special Focus On Cancer Drug Expenditure." International Journal of Technology Assessment in Health Care 40, S1 (2024): S99. https://doi.org/10.1017/s0266462324002733.

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IntroductionThe Department of Health in Ireland published a review of expenditure on state subsidized medicines in August 2021. Detailed analysis indicated exponential growth of expenditure on cancer drugs administered in the community. However, expenditure by drug group across all state subsidized schemes, including hospitals, was not explored.MethodsUsing national reimbursement claims data, total medicines expenditure on community drug schemes (CDS) was analyzed annually for the years 2018 to 2022. The total drug expenditure stratified by anatomical therapeutic class (ATC) code was calculate
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Dissertations / Theses on the topic "Budget reimbursement of VAT"

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Lucente, Betty C. "Hospitals' Decision to Vertically Integrate Skilled Nursing Units Before and After the Balanced Budget Act." VCU Scholars Compass, 2006. https://scholarscompass.vcu.edu/etd/1495.

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The decision to vertically integrate services and deliver care has both management and policy concerns for healthcare in the United States. The change in reimbursement, which was enacted with the Balanced Budget Act of 1997, influenced the availability of post acute services for acute hospital inpatients. Prior to this change, post acute services were reimbursed based on cost similar to the pre DRG era of Medicare reimbursement. The change in payment had the potential to make discharging patients more difficult resulting in a prolonged length of stay without additional payment and at increased
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Ustynova, Irina Petrovna, and O. Hirii. "Tax notification - decisions as a resultt of the inspection by controlling bode and procedure for their appeal." Thesis, Національний авіаційний університет, 2021. https://er.nau.edu.ua/handle/NAU/51102.

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The purpose of this study is to explain the term of the tax notice - the decision, the structure of its audit and the procedure and procedure for appealing. Nowadays, topics that are in any way related to the maintenance of documentation and forms of filling out forms, does not lose its relevance, because every year we see changes in the rules of their writing and submission, and sometimes appeals
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Nesnídal, Daniel. "Analýza determinantů daně z přidané hodnoty." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-194667.

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This master thesis analyses the relationship between state budgetary revenues from indirect taxes, the number of existing indirect tax rates and the level of those taxes. In particular, this thesis strives to investigate whether an increase in the number of indirect tax rates and higher tax rates lead to a measurable increase in the net tax revenue of a given state. The analysis uses tax-related data from 39 European countries collected between 1993 and 2014 and includes a total number of 746 observations. In order to arrive at the estimated results, this thesis uses the general method of mome
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Ляшенко, К. А. "Податок на додану вартість як бюджетоутворюючий податок України". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12732.

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У роботі розглядаються теоретичні аспекти податку на додану вартість, історичні передумови впровадження податку на додану вартість та механізм справляння податку на додану вартість в Україні. Проаналізовано фіскальну роль податку на додану вартість в Україні, проведено моніторинг надходжень податку на додану вартість в Україні, його бюджетного відшкодування та здійснено оцінку фіскальної ефективності. Запропоновано пріоритетні напрями вдосконалення механізму справляння податку на додану вартість в Україні.<br>The paper considers the theoretical aspects of value added tax, the historical prec
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Гортолум, В. А. "Фіскальна функція митної політики України". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12715.

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У роботі досліджено концептуальні засади митної політики. Проаналізовано сучасні тенденції митної політики, спрямованої на наповнення Державного бюджету України. Проведено моніторинг надходжень митних платежів до державного бюджету та здійснено оцінювання їх фіскальної ефективності. Розглянуто прогнозування митних платежів як інструмент реалізації митної політики. Визначено прогресивний зарубіжний досвід справляння митних платежів, який може бути адаптований до вітчизняної практики. Запропоновано пріоритетні напрями підвищення ефективності реалізації фіскальної функції митної політики в Україн
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Roque, Rita Ribeiro. "Os recursos próprios da União Europeia : reformulação ou abolição do recurso IVA?" Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/12973.

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Mestrado em Economia Internacional e Estudos Europeus<br>O orçamento da União Europeia (UE) é financiado por três tipos de recursos próprios: os recursos próprios tradicionais, um recurso baseado no imposto sobre o valor acrescentado (IVA) e um recurso calculado a partir do rendimento nacional bruto (RNB) dos Estados-Membros. Apesar de assegurar o cumprimento do princípio do equilíbrio do orçamento, o sistema de recursos próprios tem sido criticado quanto à sua complexidade e falta de transparência. Neste contexto, projetam-se dois modelos alternativos: (1) Um orçamento integralmente financiad
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Дормідонтова, Д. С. "Податки на споживання: фіскально-регулююча роль та проблеми функціонування". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12573.

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У роботі розглядаються теоретичні засади непрямого оподаткування в Україні. Проведено оцінку ефективності непрямого оподаткування в Україні та проаналізовано вплив податків на споживання на наповнення дохідної частини Державного бюджету України. Досліджено зарубіжний досвід непрямого оподаткування та можливість його імплементації в українську практику, а також запропоновано напрями удосконалення непрямого оподаткування з урахуванням інтеграційних процесів в Україні.<br>The paper considers the theoretical principles of indirect taxation in Ukraine. The effectiveness of indirect taxatio
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Рижкова, О. В. "Податок на додану вартість як фіскальний інструмент держави". Thesis, 2017. http://dspace.oneu.edu.ua/jspui/handle/123456789/7980.

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У роботі розглядаються теоретичні аспекти оподаткування податком на додану вартість, а саме: сутність ПДВ як непрямого податку, його історія виникнення і нормативно-правове регулювання. Наведено методичні підходи до визначення фіскальної ефективності ПДВ. Здійснено оцінку фіскальної ефективності податку на додану вартість в Україні протягом 2010-2016 рр., проаналізовано практику бюджетного відшкодування ПДВ, а також визначено вплив податку на додану вартість на фінансово-господарську діяльність конкретного підприємства – «Агрофірми радгосп «Білозерський». На основі дослідженого досвіду зар
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Болсуновська, М. С. "Податок на додану вартість як фіскальний інструмент держави". Thesis, 2018. http://dspace.oneu.edu.ua/jspui/handle/123456789/7529.

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У роботі розглядаються теоретичні аспекти справляння податку на додану вартість в Україні Проаналізовано: роль податку на додану вартість у складі доходів бюджету, стан бюджетного відшкодування та фіскальну ефективність ПДВ в Україні. Досліджено: досвід зарубіжних країн в оподаткуванні доданої вартості та можливості його адаптування в Україні. Запропоновано: напрями вдосконалення процесу справляння податку на додану вартість в Україні, а саме: здійснити диференціацію ставок ПДВ (запровадити підвищену ставку на предмети розкоші, зменшити стандартну ставку та запровадити знижену ставку на
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Shyu, Horng-Jeng, and 徐弘正. "The Impacts of Physicians' Behavior Affected by the Optimal Health Care Resources Allocation Under the Global Budget Reimbursement System." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/87630851467654774476.

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博士<br>亞洲大學<br>健康產業管理學系健康管理組<br>102<br>After the launch of Taiwan's National Health Insurance (NHI), the fee-for-service (FFS) payment system allowed hospitals to provide accessible health care. However, continually rising healthcare costs resulted in an unsustainable burden on the system. The global budget payment system (GBPS) has been implemented, which not only controlled health care costs but also motivated the hospital to enhance management efficacy. Determining how to appropriately allocate limited hospital claims resources among its physicians became an important management issue. With
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Books on the topic "Budget reimbursement of VAT"

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United States. Congress. House. Committee on Veterans' Affairs. Veterans' Administration beneficiary travel program: Report (to accompany H.R. 2327) (including cost estimate of the Congressional Budget Office). U.S. G.P.O., 1987.

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United States. Congress. House. Committee on Public Works and Transportation. Noise Reduction Reimbursement Act of 1989: Report (to accompany H.R. 968) (including cost estimate of the Congressional Budget Office). U.S. G.P.O., 1989.

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United States. Congress. House. Committee on the Judiciary. Reimbursement of former White House Travel Office employees: Report (to accompany H.R. 2937) (including cost estimate of the Congressional Budget Office). U.S. G.P.O., 1996.

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United States. Congress. House. Committee on Veterans' Affairs. Veterans Medicare Reimbursement Demonstration Act of 1997: Report (to accompany H.R. 1362, as amended) (including cost estimate of the Congressional Budget Office). U.S. G.P.O., 1997.

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Workforce, United States Congress House Committee on Education and the. Fair Access to Indemnity and Reimbursement Act: Report, together with minority views (to accompany H.R. 1987) (including cost estimate of the Congressional Budget Office). U.S. G.P.O., 1999.

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United States. Congress. House. Committee on Education and the Workforce. Fair Access to Indemnity and Reimbursement Act: Report, together with minority views (to accompany H.R. 1987) (including cost estimate of the Congressional Budget Office). U.S. G.P.O., 1999.

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United States. Congress. House. Committee on Education and Labor. Commodity reimbursement for meals under the Older Americans Act of 1965: Report (to accompany H.R. 2453) (including cost estimate of the Congressional Budget Office). U.S. G.P.O., 1985.

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Service, United States Congress House Committee on Post Office and Civil. Direct reimbursement of certain health care providers under the Federal Employees' Health Benefits Program: Report (to accompany H.R. 4825) (including cost estimate of the Congressional Budget Office). U.S. G.P.O., 1986.

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Limited, CCH Canadian, and Canada. Dept. of Finance., eds. Draft legislation and explanatory notes re non-resident trusts and foreign investment entities, reimbursement of crown charges, and technical amendments: Canadian tax reports, special report no. 1740, extra edition. CCH Canadian, 2005.

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United States. Congress. Senate. Committee on Armed Services. Prohibiting the Secretary of Defense from entering into overseas contracts containing certain severance pay or bad debt reimbursement provisions: Report (to accompany H.R. 2873) (including cost estimate of the Congressional Budget Office). U.S. G.P.O., 1987.

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Book chapters on the topic "Budget reimbursement of VAT"

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Lasiński-Sulecki, Krzysztof. "The search for effective instruments to combat fraud in the VAT sphere." In Fair taxes or budget revenues at any price? Böhlau Verlag, 2022. http://dx.doi.org/10.7767/9783205215295.227.

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Wáng, Junyi, Peichun Suo, Weili Kou, Yan Zhang, and Meicai Zhu. "Financial Budget Item Identification Model: Accurately Matching the Budget Items of Reimbursement Claims based on KNN Algorithm." In Advances in Computer Science Research. Atlantis Press International BV, 2024. http://dx.doi.org/10.2991/978-94-6463-504-1_10.

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Terwel, Sofie R., Jürgen Kuball, Martin Dreyling, and Francesco Cerisoli. "GoCART." In The EBMT/EHA CAR-T Cell Handbook. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-94353-0_43.

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AbstractCellular therapies manufactured from cells of haematopoietic origin, such as CAR-T–cell therapies, provide a revolutionary treatment for patients suffering from haematological diseases. Nonetheless, there are considerable challenges in the implementation of these therapies in this rapidly evolving field. These challenges include but are not limited to the complexity of the supply chains for these living drugs and the management of side effects, requiring centre qualification as well as additional and ongoing education of health care professionals; the long-term follow-up of patients tr
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Mitropoulou, Christina, Vassileios Fragoulakis, Athanassios Vozikis, and George P. Patrinos. "Pricing, Budget Allocation, and Reimbursement of Personalized Medicine Interventions." In Applied Genomics and Public Health. Elsevier, 2020. http://dx.doi.org/10.1016/b978-0-12-813695-9.00017-0.

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Rodrigues, Carlos, and Ana Campina. "TOURISM AS A SOURCE OF TAXATION – THE PORTUGUESE CASE." In 5th International Thematic Monograph: Modern Management Tools and Economy of Tourism Sector in Present Era. Association of Economists and Managers of the Balkans; Faculty of Tourism and Hospitality, Ohrid, North Macedonia, 2020. http://dx.doi.org/10.31410/tmt.2020.97.

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This research analyzes the financial contribution generated by the activity of tourism to the general budget of the state of Portugal through the taxes collected on the profits of companies linked to tourism and on VAT that tourists pay in Portugal. We concluded, in the end, that the financial values generated for the state budget are of great importance and have been growing.
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Stipic, Valentina Vinsalek. "Circular Frauds and Abuses of VAT." In Concepts and Cases of Illicit Finance. IGI Global, 2023. http://dx.doi.org/10.4018/978-1-6684-8587-3.ch006.

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Organized tax frauds include circular frauds which are very complex in EU member states. Circular fraud is a way of the organized and systematic extraction of money from the state budget by exploiting the shortcomings of the tax system. The destination principle is based on the same tax treatment and the same market position of domestic and imported goods, but it also enables circular fraud. New member countries of the EU are struggling with circular fraud. Losses in the territory of the EU are measured in billions of euros and thus the negative effects on the budgets of those countries are gr
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Mitropoulou, Christina, Margarita-Ioanna Koufaki, Athanassios Vozikis, and George P. Patrinos. "Feasibility for pricing, budget allocation, and reimbursement of personalized medicine interventions." In Economic Evaluation in Genomic and Precision Medicine. Elsevier, 2023. http://dx.doi.org/10.1016/b978-0-12-813382-8.00010-0.

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Kawecka-Wyrzykowska, Elżbieta. "Changes in the system of own resources of the EU budget after 2021: Implications for Poland." In Poland in the European Union. Report 2021. SGH Publishing House, 2021. http://dx.doi.org/10.33119/978-83-8030-468-0_2021_73_96.

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Since 2021 a number of changes in the EU financing system have taken place. They result mainly from two factors: 1) the adoption of a new multiannual budget (Multiannual Financial Framework – MFF) for the years 2021–2027 and related modification of resources financing this budget; 2) agreement of EU Members on the New Generation EU (NGEU) instrument aimed at combating the effects of the recession, following the COVID-19 pandemic. The aim of the paper is to assess possible consequences of these developments for the amount and structure of Polish contributions to the EU budget in 2021–2027. As r
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Ardizinba, Adgur Amiranovich, Vadim Vladimirovich Novikov, Viacheslav Vladimirovich Novikov, and Larisa Semenovna Shakhovskaia. "New industrialization of Russia through new ways of attracting investments." In Economics and Law. Publishing house Sreda, 2023. http://dx.doi.org/10.31483/r-107261.

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Based on the analysis of specific legislative initiatives of the Ministry of Finance of the Russian Federation and the Russian Union of Industrialists and Entrepreneurs, it has been proved that the method of economic incentives for organizations with private capital to increase investment by changing the income tax rate depending on the share of reinvested profit is sharply inferior in terms of economic efficiency to the method based on changing the VAT rate. The shortcomings of the initiative (with &amp;quot;manual control&amp;quot;) of the Government of the Russian Federation to reduce the V
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"TFEU." In The EU Treaties and Charter of Fundamental Rights: A Commentary, 2nd ed., edited by Manuel Kellerbauer, Marcus Klamert, and Jonathan Tomkin. Oxford University Press, 2024. http://dx.doi.org/10.1093/law/9780198913689.003.0236.

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Abstract This chapter explores Article 86 of the Treaty on the Functioning of the European Union (TFEU), which deals with the establishment of the European Public Prosecutor’s Office (EPPO). According to Article 86(1) TFEU, the EPPO has to be established ‘from Eurojust’. The EPPO is an independent Union body with the authority to investigate, prosecute, and bring to judgment EU fraud and other crimes affecting the Union’s financial interests. Essentially, the EPPO is mandated to combat fraud, corruption, money laundering, and serious VAT-carousels that affect the Union budget. According to Art
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Conference papers on the topic "Budget reimbursement of VAT"

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Chirtoaca, Iraida, and Angela Popovici. "Accounting aspects and challenges in vat administration in the Republic of Moldova." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.44.

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The state budget is the basic source for financing open uses, basically composed of incomes collected from charges and obligations. The Value Added Tax (VAT) is a critical component of the Republic of Moldova's fiscal structure, having a considerable impact on both the economy and the public budget.. VAT is crucial for supporting public finances and stimulating the economy. Its proper application and efficient administration contribute to reducing tax evasion, increasing budget revenues, and ensuring tax fairness. The topic is relevant for understanding the impact of taxation on the economy an
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Volovei, Anastasia. "Application aspects regarding the accounting of VAT." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.13.

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The state budget is the essential fund for financing and ensuring the prosperity of a country. Since it provides for a process of collecting revenue and making expenditure, it follows that, first of all, the State must collect sufficient resources to subsequently allocate them to areas requiring support. Therefore, the funds distributed in the state budget are obtained mostly from the entities that carry out an economic activity, thus forming a direct and visible relationship. Relationship that is based more on a permanent obligation to calculate, manage and pay taxes, financial instruments th
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"iClaim: An Optical Character Recognition Based, Expense Reimbursement and Budget Management System." In WCSE 2022 Spring Event: 2022 9th International Conference on Industrial Engineering and Applications. WCSE, 2022. http://dx.doi.org/10.18178/wcse.2022.04.047.

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Noroc, Dorel. "Deficiencies of the value added tax system in the Republic of Moldova from the perspective of EU directives." In The 3rd International Scientific Conference "Development through Research and Innovation". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/dri2022.19.

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Public revenues collected from the value added tax (hereinafter - VAT) ensure the financing of 47% of the total state budget expenditures in the Republic of Moldova, which demonstrates the main function of this type of indirect tax to contribute to the formation of budget financial resources. At the same time, VAT can be used by public decision-makers to stimulate or make the consumption of certain types of products more affordable, especially those of social importance (food, medicines, etc.). From the perspective of economic processes, it is essential to ensure the principle of VAT neutralit
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Chicu, Nadejda. "The impact of VAT and excise taxes on some economic processes." In 26th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/cike2022.43.

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International experience shows that there is a stable relationship between the level of economic development of a country and the tax burden on the economy. Economically more developed countries can redistribute through the budget a large share of the national product produced in their economy. The maximum possible level of tax collection is determined by many factors depending on the level of socio-economic development of the country. Indirect taxes, especially VAT and excise taxes, are of great socio-economic importance and play an important role in the life of Moldova. Firstly, they are a s
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Pavlotska, Kateryna. "Electronic administration of value added tax in Ukraine: issues of accounting organization and impact on business." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.12.

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The introduction of the electronic register of tax invoices and the electronic VAT administration system necessitated changes in accounting procedures, tax accrual and payment, preparation and registration of tax invoices, and settlements with the budget. Changes in recent months have exacerbated the problem of blocking tax invoices and, accordingly, caused additional difficulties for businesses in the form of additional time spent on unblocking tax invoices, to some extent deterioration of relations with buyers who may have lost the opportunity to use the tax credit, etc. This requires resear
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Cindori, Sonja. "Distinctive Features and Scope of Carousel Frauds." In 6th International Scientific Conference – EMAN 2022 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2022. http://dx.doi.org/10.31410/eman.2022.267.

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One of the main characteristics of carousel fraud relates to “zero-rate” VAT system on intra-community trade regarding the obligation to collect and pay VAT on the acquisition of goods and the right to deduct the same amount as input VAT. Therefore, at the next sale of the same good, the taxpayer can collect VAT and “disappear” without remitting the collected tax. The next taxpayer demands from the tax authority the refund of the same VAT that the previous taxpayer did not pay to the state budget, thus committing the criminal offense of tax evasion which is a predicate offense of money launder
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Costețchi, Milina. "Aspecte specifice impozitării cu tva a livrărilor de produse agricole." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.69.

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The Value Added Tax (VAT) is a comprehensive tax covering all economic phases, including production, services, distribution, and final consumer sales. The Value Added Tax (VAT) regime in Moldova significantly influences the agricultural sector, impacting its competitiveness and economic sustainability. The importance of analyzing VAT implications in agricultural deliveries stems from its direct influence on the economic viability of agricultural enterprises and the broader agricultural sector. VAT regulations directly affect production costs, market competitiveness, and profitability, thereby
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Gulea, Daniela. "The accounting of the refund of the value added tax from the state budget in the context of the current fiscal legislation – theoretical and practical problems." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.44.

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The purpose and importance of the presentation of the work consists of the analysis of the methods of restitution of the value added tax of the state budget from the perspective of national and international legislative regulations. The actuality of the theme derives from the role of VAT in the economic circuit and the need to correctly determine the VAT amounts to be refunded by taxpayers in order to optimize the performance of the entrepreneur's activity. The research is based on the theoretical approach, using several research methods: web analysis, analytical method, comparison method, syn
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Sukhinova, Y. E., and N. V. Shelepova. "VAT AND IT'S ROLE IN THE FORMATION OF THE FEDERAL OF THE BUDGET OF RUSSIA." In Современные проблемы развития экономики России и Китая. Амурский государственный университет, 2023. http://dx.doi.org/10.22250/9785934934010_256.

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Reports on the topic "Budget reimbursement of VAT"

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Hamudi, Simbarashe. Perception of Taxpayers and Tax Administrators Towards Value Added Withholding Tax in Zimbabwe. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.013.

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Value added tax is a key tax for generating revenue in Zimbabwe and all African states, and for financing the budget in African countries. VAT revenue has an essential role in budgetary policymaking. Every year revenue authorities are not collecting large amounts of VAT for various reasons, including ineffective administration and tax evasion. This brings the question of the reform of the VAT system to the forefront. In Zimbabwe, attempts to improve VAT revenue collection have been made over several years. Hopes were pinned on the use of fiscalisation and audits of VAT refunds.1 However, trade
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SHEVTSOVA, T. P. ON THE IMPACT OF VAT ON THE CHOICE OF TAXATION REGIME IN AGRICULTURE. Science and Innovation Center Publishing House, 2022. http://dx.doi.org/10.12731/2070-7568-2022-11-2-3-38-43.

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The analysis of the reporting of the Federal Tax Service on tax revenues from agricultural producers to the budget has been carried out, trends in the behavior of taxpayers in connection with the provision of new benefits after their introduction have been identified, directions for further improvement of taxation in agriculture, taking into account the interests of the state and taxpayers, have been identified, directions for studying the dependence of tax policy in the regional aspect.
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