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Journal articles on the topic 'Budget reimbursement of VAT'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

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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2

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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3

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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5

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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8

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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9

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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Pechengskaya-Polishchuk, Maria A., and Mikhail K. Malyshev. "State regulation measures of large corporations contribution to the budget revenues formation." Ars Administrandi (Искусство управления) 16, no. 4 (2024): 693–709. https://doi.org/10.17072/2218-9173-2024-4-693-709.

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Introduction: the article outlines directions, developed from an earlier assessment, aimed at strengthening the role of large corporations in the revenues of the budget system based on the case of ferrous metallurgy and chemical industries. Objectives: to develop and justify measures to increase the role of large corporations in generating revenues of the Russian Federation budget system. Methods: literature analysis, comparison and generalization method, index method, factor analysis, specific gravity and dynamic data analysis. Results: the assessment of the financial interaction of ferrous m

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Харитонова, Ю. Н., and К. В. Горбунова. "Digitalization of VAT tax administration in modern conditions." Экономика и предпринимательство, no. 3(140) (June 17, 2022): 1187–89. http://dx.doi.org/10.34925/eip.2022.140.03.227.

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В статье представлены результаты изучения вопросов, связанных с цифровизацией администрирования НДС, а также цифровизацией экономики России в целом. Проанализирована трансформация налоговой системы, а также модернизации налогового контроля. В российском законодательстве при введении НДС предусматривались определенные особенности в системе его исчисления и взимания. Одним из главных вызовов в области налогового администрирования в последнем десятилетии стало применение налогоплательщиками различных схем уклонения от уплаты налогов, незаконное возмещение НДС из бюджета. По результатам исследован

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Putri, Cici Ardina Prayitno, and Erry Andhaniwati. "Analysis of Output Tax Calculation in Pharmaceutical Wholesale Trade: Case of PT Effata Fajar." Amnesty: Jurnal Riset Perpajakan 7, no. 2 (2024): 211–17. https://doi.org/10.26618/jrp.v7i2.15702.

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Although there are many other industries that bring in money for the country, such as oil and gas, export-import, and international aid, Indonesia is one of the countries that reports taxes every year and makes up the largest part of the state budget. Taxes are used to finance development carried out by the government in a country, such as infrastructure development, managing education and health. In taxation there is an output tax carried out by Taxable Entrepreneurs (PKP) who sell goods or services. Sales is an important aspect for a company. Pharmaceutical companies, such as those listed on

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Matros, Olena, Liudmyla Melnyk, and Svitlana Mykhailovyna. "Value Added Tax in the Aspect of Forming the Enterprise Accounting Policy." Modern Economics 23, no. 1 (2020): 120–24. http://dx.doi.org/10.31521/modecon.v23(2020)-19.

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Introduction. Currently, indirect taxes play a crucial role in shaping the state’s Tax Policy and creating the legal basis for a market economy. In their composition; the value-added tax acts as one of the regulators of the redistribution of public goods and one of the main and stable sources of income to the budget; as well as a way to distribute the tax burden, which allows maintaining the economic and legal equality of taxpayers. Purpose. The aim of the research is to identify possible directions for improving the process of managing value added tax in terms of the forming the enterprise ac

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15

OVDII, Olena, and Tetiana REDZIUK. "FEATURES OF THE FINANCIAL AND TAX ACCOUNTING OF THE VALUE ADDED TAX IN THE TRANSITION TO THE SIMPLIFIED TAXATION SYSTEM IN THE CONDITIONS OF MARITAL STATE IN UKRAINE." Herald of Khmelnytskyi National University. Economic sciences 308, no. 4 (2022): 38–43. http://dx.doi.org/10.31891/2307-5740-2022-308-4-6.

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The purpose of the article. To systematize changes, innovations and peculiarities of financial and tax accounting of VAT during the transition to a simplified taxation system in the conditions of martial law in Ukraine. The following research methods were used for the purposes of the research: content analysis, comparative analysis, and logical generalization methods were used by the authors to formulate the chosen topic and purpose of the research, critical analysis of scientific and specialized literature; the method of scientific abstraction was used in order to highlight the peculiarities

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ХАРИТОНОВА, Ю. Н., and А. В. ЧУЕВА. "ANALYSIS OF THE EFFECTIVENESS OF VAT DUE TO THE INTRODUCTION OF DIGITALIZATION OF TAX ADMINISTRATION." Экономика и предпринимательство, no. 3(152) (June 12, 2023): 1278–82. http://dx.doi.org/10.34925/eip.2023.152.3.253.

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В статье представлены результаты изучения вопросов, связанных с цифровизацией администрирования НДС, а также цифровизацией экономики России в целом. Проанализирована трансформация налоговой системы, а также модернизации налогового контроля. В российском законодательстве при введении НДС предусматривались определенные особенности в системе его исчисления и взимания. Одним из главных вызовов в области налогового администрирования в последнем десятилетии стало применение налогоплательщиками различных схем уклонения от уплаты налогов, незаконное возмещение НДС из бюджета. По результатам исследован

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17

Chen, Wen-Yi. "On the Relationships among Nurse Staffing, Inpatient Care Quality, and Hospital Competition under the Global Budget Payment Scheme of Taiwan’s National Health Insurance System: Mixed Frequency VAR Analyses." Systems 10, no. 5 (2022): 187. http://dx.doi.org/10.3390/systems10050187.

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Background: Time series analyses on the relationship between nurse staffing and inpatient care quality are rare due to inconsistent frequencies of data between common observations of nurse-staffing (e.g., monthly) and inpatient care quality indicators (e.g., quarterly). Methods: In order to deal with the issue of mixed frequency data, this research adopted the MF-VAR model to explore causal relationships among nurse staffing, inpatient care quality, and hospital competition under the global budget payment scheme of Taiwan’s healthcare system. Results: Our results identified bi-directional caus

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Rudakova, A. V., D. G. Tolkacheva, and V. D. Sokolova. "Pharmacoeconomic aspects of the therapy for moderate and severe psoriatic arthritis." FARMAKOEKONOMIKA. Modern Pharmacoeconomic and Pharmacoepidemiology 14, no. 2 (2021): 116–23. http://dx.doi.org/10.17749/2070-4909/farmakoekonomika.2021.095.

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Objective: to perform cost-effectiveness analysis of the treatment for adult patients with psoriatic arthritis (PsA) with a Russian interleukin- 17А inhibitor netakimab in comparison with other biologic disease-modifying antirheumatic drugs (bDMARDs) and targeted synthetic disease-modifying antirheumatic drugs (tsDMARDs) and to evaluate the influence of the inclusion of netakimab in the therapy for PsA on the budget of the Russian healthcare system.Material and methods. The evaluation of cost-effectiveness was performed from the position of the Russian healthcare system for patients with moder

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Muzyka-Stefanchuk, Oksana, and Lesya Muzyka. "Private and public finances during the Russian-Ukrainian war: costs, losses, and reimbursements." Annual Center Review, no. 14-15 (2022): 60–68. http://dx.doi.org/10.15290/acr.2021-2022.14-15.09.

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The article is devoted to financial, material, and legislative problems in Ukraine caused by the Russian-Ukrainian war. The issues of budget expenditures, financial losses, material losses and their compensation are considered. It is emphasized that the war is an extremely costly event for any country, which has an extremely negative impact primarily on public finances. When talking about Ukraine, we can single out budget expenditures and budget, resource, and material losses. And most importantly, it is about lost human lives that have no financial measurement. Every day, Ukrainian budgets re

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ЛОПАТОВСЬКИЙ, Віктор, Людмила БОГАТЧИК, and Карина БЕЗНОСКО. "ANALYSIS OF THE PROBLEM ASPECTS OF THE BUDGETARY VALUE ADDED TAX REFUND IN THE ELECTRONIC ADMINISTRATION SYSTEM." Herald of Khmelnytskyi National University. Economic sciences 328, no. 2 (2024): 52–58. http://dx.doi.org/10.31891/2307-5740-2024-328-7.

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The procedure for electronic VAT administration and the method of registration of tax invoices / adjustment calculations in the Unified register of tax invoices were considered; problematic aspects of budgetary VAT reimbursement at the enterprise were analyzed, in particular, a study of the essence and implementation mechanism of budgetary VAT reimbursement was conducted, the conditions of its application at the enterprise were determined. The criteria, the achievement of which is the basis for automatic budgetary reimbursement of VAT to a business entity, have been summarized, and the deadlin

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Чайковская, Любовь, L. Chaykovskaya, М. Михеев, and M. Mikheev. "VAT and Its Compensation in an Advisory Order." Auditor 3, no. 12 (2017): 42–46. http://dx.doi.org/10.12737/article_5a323c379d8cf2.85518817.

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Th e article considers topical issues of VAT taxation, the current procedure for reimbursement of overpaid tax amount, as well as specifi cs of tax inspections by the tax authorities on the basis of the amounts of tax claimed for reimbursement.

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Volna, Egor S., Elena B. Mishina, and Natalya L. Savchenko. "Improving the value added tax forecasting tools." Herald of Omsk University. Series: Economics 18, no. 4 (2020): 9–18. http://dx.doi.org/10.24147/1812-3988.2020.18(4).9-18.

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The value added tax (VAT) prediction is one of the essential tools to form the Russian Federation federal budget. Presently, there are various methods and tools to forecast taxes, including VAT. This research proposes to enhance the estimation of VAT inflow into the federal budget singling out certain formation factors in the GDP structure. The dynamics of the federal budget income in the period 2010-2019 has been examined. It has been stated that VAT refers to non-oil and gas revenues, while the structural analysis of this tax enables to single out domestic production VAT and import related V

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van Doesum, Ad. "A Law of Counteracting Forces: The Reimbursement of Overcharged, Unduly Paid, Overcollected and Overpaid VAT." EC Tax Review 22, Issue 3 (2013): 131–44. http://dx.doi.org/10.54648/ecta2013015.

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Occasionally, it transpires that Value Added Tax (VAT) rules have been wrongly interpreted from the very beginning. The consequence of such progressive insight is that - looking back - the taxable person making supplies may have been overcharging VAT on its invoices and that the Member State overcollected VAT from that taxable person. A Member State which overcollected VAT in breach of the rules of EU law is in principle required to repay that VAT. However, it is a rule of VAT law that any person who enters VAT on an invoice shall be liable to pay that VAT. Therefore, a law of counteracting fo

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Tolmacheva, Ekaterina A., and Ekaterina S. Podbornova. "Comparative analysis of change in budget income from the increased VAT rates." Vestnik of Samara University. Economics and Management 12, no. 1 (2021): 66–74. http://dx.doi.org/10.18287/2542-0461-2021-12-1-66-74.

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Indirect taxes play an important role in the Russian tax system, one of which is VAT. Value added tax is one of the most complex taxes in the Russian tax system. The article is devoted to the study of changes in budget income from the increased VAT rate. A comparative analysis of changes in budget income from an increased VAT rate is carried out. The list of basic and special indicators of changes in budget income from the increased VAT rate has been clarified. Particular attention is paid to the facts that have a significant impact on changes in budget income with an increased VAT rate. VAT i

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ZAMASLO, Olga, Oleg PIDKHOMNYI, and Marta PETYK. "IDENTIFICATION OF THREATS TO THE CUSTOMS SECURITY OF THE STATE." WORLD OF FINANCE, no. 4(61) (2019): 37–52. http://dx.doi.org/10.35774/sf2019.04.037.

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Introduction. The rapid revitalization of integration processes worldwide, the strengthening of international economic cooperation, the intensification of export-import operations increase the impact of the customs system on the state of the national economy. Therefore, there is an urgent need to use effective mechanisms of blocking and elimination of factors that undermine the customs of customs in order to comprehensively evaluate the effectiveness of the customs system and improve the level of customs security of the state. Purpose is assessing Ukraine’s customs security indicators and iden

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Antares, Fitradina, and Nurhidayati Nurhidayati. "MANAGING VALUE-ADDED TAX ISSUES IN VILLAGE BUDGET EXECUTION." Riset 6, no. 1 (2024): 077–89. http://dx.doi.org/10.37641/riset.v6i1.2079.

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In administering the Village Budget, one of the village treasurer's obligations is compliance with the tax obligations, including value-added tax (VAT). The concept of VAT collection by the village treasurer differs from the general mechanism where sellers of goods or services confirmed as taxable entrepreneurs are VAT collectors. The village treasurer's mechanism for collecting VAT is unique; the village treasurer requests a bill that includes the amount of VAT owed from the partner taxable entrepreneurs. Village treasurer compliance in carrying out tax obligations still needs to improve. Fro

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Duyile, Igbasan Emmanuel, Igbekoyi Olusola Esther, and Oladutire Elijah Oladeji. "Causal Effects of Tax Revenue and Budget Implementation in Nigeria." International Journal on Economics, Finance and Sustainable Development 6, no. 12 (2024): 363–76. https://doi.org/10.31149/ijefsd.v6i12.5344.

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This study examines the causal relationship between taxation and budget implementation in Nigeria from 2000 to 2022, addressing the persistent challenge of aligning tax revenues with fiscal policy outcomes. Despite Nigeria's reliance on tax revenue, its impact on budget execution remains unclear, creating a knowledge gap in fiscal management. The research aims to assess the Granger causality between company income tax (CIT), value-added tax (VAT), and budget implementation, measured by capital expenditure. Time series data from the CBN Statistical Bulletin and World Development Indicators were

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Seidel, David, Francesca Boggio Mesnil, and Antonio Caruso. "Reimbursement Pathways for New Diabetes Technologies in Europe: Top-Down Versus Bottom-Up." Journal of Diabetes Science and Technology 13, no. 1 (2018): 118–22. http://dx.doi.org/10.1177/1932296818789175.

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Reimbursement by payers (policy makers and budget holders) is critical for the uptake and use of new diabetes technologies. The purpose of this article is to describe the different reimbursement pathways that exist for new diabetes technologies in five selected European countries using examples of recent reimbursement decisions. Countries can be grouped into one of three categories: “top-down” (where reimbursement decisions are usually made by policy makers, eg, France), “bottom-up” (where reimbursement decisions are usually made by budget holders, eg, Italy and Spain) and “mixed” (where reimb

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Sokolovska, Alla. "The benchmark for VAT and VAT expenditures in Ukraine: methodological and pragmatic aspects." Economy and forecasting 2022, no. 1 (2022): 55–83. http://dx.doi.org/10.15407/econforecast2022.01.055.

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Despite the preparation by the State Tax Service of Ukraine of Reports on tax reliefs that are a loss of budget revenues, which indicate certain steps towards the introduction of the concept of tax expenditures in the budget process, the question of their quality remains open due to the uncertainty of the principles of distribution of tax reliefs into those that are losses of budget revenues and other tax reliefs, and due to the algorithm for calculating budget losses from the provision of tax reliefs. In view of the above, the purpose of the article is to determine methodological approaches t

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Sokolovska, Alla. "THE BENCHMARK FOR VAT AND VAT EXPENDITURES IN UKRAINE: METHODOLOGICAL AND PRAGMATIC ASPECTS." Ekonomìka ì prognozuvannâ 2022, no. 1 (2022): 78–106. http://dx.doi.org/10.15407/eip2022.01.078.

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Despite the preparation by the State Tax Service of Ukraine of Reports on tax reliefs that are a loss of budget revenues, which indicate certain steps towards the introduction of the concept of tax expenditures in the budget process, the question of their quality remains open due to the uncertainty of the principles of distribution of tax reliefs into those that are losses of budget revenues and other tax reliefs, and due to the algorithm for calculating budget losses from the provision of tax reliefs. In view of the above, the purpose of the article is to determine methodological approaches t

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Asllani, Gani, and Bedri Statovci. "Effect of the change in value added tax on the fiscal stability of Kosovo." Ekonomski pregled 69, no. 4 (2018): 423–38. http://dx.doi.org/10.32910/ep.69.4.4.

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The main goal of this paper is to analyse the effect of the change in tax rates for VAT for certain categories of goods on the fiscal stability of Kosovo. In Kosovo, VAT has been applied since 2001 and is an indirect tax on consumption that is the principal source of revenue to the state budget. The importance of this research paper is its focus on whether the changes made to the VAT rates in September 2015 have had positive or negative effects on some product prices, increasing or decreasing the state budget and the impact on the development of economic indicators expressed through GDP. The m

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IVANCHENKO, D.I. "On the development of a risk–oriented medium–term VAT forecasting system." Market Relations Development in Ukraine №9(220)2019 119 (November 3, 2019): 17–24. https://doi.org/10.5281/zenodo.3526629.

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The subject is the problems of developing a risk–oriented medium–term VAT forecasting system. The aim of the study is the scientific and practical substantiation of the issue of developing a risk– oriented medium–term VAT forecasting system. Research Methods. The author used general scientific and special methods of research of economic phenomena concerning the medium–term forecasting of VAT. Scope of the results. Public finances, budget process, management of budget revenues, medium– term budget forecasting. Results of the investigation. It was determined t

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YURCHYSHENA, LIUDMYLA, and HANNA KERNYCHNA. "CONCEPTUAL PRINCIPLES OF FISCAL EFFICIENCY OF INDIRECT TAXATION IN UKRAINE." HERALD OF KHMELNYTSKYI NATIONAL UNIVERSITY 300, no. 6 (2021): 120–26. http://dx.doi.org/10.31891/2307-5740-2021-300-6-21.

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The article proposes the concept of fiscal efficiency of indirect taxation, the purpose of which is to ensure growth and stabilization of fiscal significance of indirect taxes in consolidated budget revenues and GDP of Ukraine, growth of VAT fiscal efficiency indicators (productivity, effective rate, VAT budget efficiency ratio). taxes. The concept is based on the general and specific principles of indirect taxation, defines the functions, purpose, objectives and methods aimed at assessing and identifying reserves of fiscal efficiency of indirect taxation. The indicators of fiscal significance

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Niezen, Maartje G. H., Antoinette de Bont, Jan J. V. Busschbach, Joshua P. Cohen, and Elly A. Stolk. "Finding legitimacy for the role of budget impact in drug reimbursement decisions." International Journal of Technology Assessment in Health Care 25, no. 01 (2009): 49–55. http://dx.doi.org/10.1017/s0266462309090072.

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Objectives:Research has shown that effectiveness, cost-effectiveness, and severity of illness each play a role in drug reimbursement decisions. However, the role of budget impact in such decisions is less obvious. Policy makers almost always demand a budget impact estimate yet seem reluctant to formally include budget impact as a rationing criterion. Health economists even reject budget impact as a legitimate criterion. For these reasons, it is important to examine its use in rationing decisions, and rationales underlying its use.Methods:We trace several rationales supporting the use of budget

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Poudel, Surya Prasad. "Measurement of Value Added Tax (VAT) Efficiency of Nepal." NUTA Journal 10, no. 1-2 (2023): 105–13. http://dx.doi.org/10.3126/nutaj.v10i1-2.63049.

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VAT is indirect tax, becoming major sources of Government revenue worldwide. VAT is paid in an effort to uplift the tax collection efficiency in order to recover their budget deficit and enhance the economic stability. But the efficiency of VAT collection has played negative roles like standard VAT rate, threshold, list of tax exempted or zero rate goods and services, tax evasion, political commitment, stable government etc. This research has taken secondary data from Government’s authentic publication from 2010/011 to 2020/021. All these data were analyzed on the helps of trend analysis, VAT

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Zotikov, N. Z. "Functions of the VAT, actual problems of administration." Vestnik Universiteta, no. 2 (March 18, 2023): 146–55. http://dx.doi.org/10.26425/1816-4277-2023-2-146-155.

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Value added tax (hereinafter – VAT), like other taxes, has certain functions, among which regulatory, incentive, fiscal functions are distinguished. Being an indirect tax assigned to one budget, VAT occupies a significant place in the tax revenues of the federal budget. The degree of performance of certain functions, including fiscal, depends on the level of tax administration of this tax. At the same time, the functions performed by the tax are closely interconnected: strengthening the stimulating function of the tax weakens the fiscal function and vice versa. The relevance of the research to

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Алиев, Б. Х., and Д. М. Джалилова. "Role of VAT in the formation of tax income of the federal budget of the Russian Federation." Экономика и предпринимательство, no. 4(117) (June 1, 2020): 92–94. http://dx.doi.org/10.34925/eip.2020.117.4.017.

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В статье рассматривается роль налога на добавленную стоимость в формировании налоговых доходов бюджетов бюджетной системы РФ, а именно федерального бюджета. Рассмотрено понятие, структура, порядок исчисления и основные задачи НДС в России, а также его отличия от НДС в мировой экономической практике. Проведен анализ поступления налоговых доходов в федеральный бюджет России, в том числе НДС. Предложены возможные пути оптимизации и улучшения налогового администрирования НДС в России. The article considers the role of value added tax in the formation of tax revenues of the budgets of the budget sy

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Mačiulaitytė, Elena, and Rimantas Rudzkis. "Mokestinių pajamų ekonometrinis vertinimas." Lietuvos matematikos rinkinys 43 (December 22, 2003): 520–24. http://dx.doi.org/10.15388/lmr.2003.32522.

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National budget tax revenue in relation with economic changes in Lithuania in 1995–2002 is analyzed in this article. There is also analyzed value added tax (VAT) as it brings the biggest share of Lithuanian National budget and economic factors that influence VAT revenue. Time series models of relational indicators of tax revenue are presented in this paper. Results of statistic hypotheses presented here reflect a quality and tendency of collection of VAT and tax revenue as a whole in different periods of time considering the economic situation in the country.

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Okseniuk, Oksana. "Methods of forecasting VAT revenues for the state budget of Ukraine." Ekonomia Międzynarodowa, no. 10 (June 30, 2015): 81–94. http://dx.doi.org/10.18778/2082-4440.10.03.

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VAT is the main indirect tax in Ukraine, among other countries, providing one of the largest items of state budget revenues. The presence of the VAT refund procedure and the need to cover public spending with the revenues from VAT administration require that an effective method of planning and forecasting VAT revenues for the new fiscal year be used. The purpose of the article was to analyze the effectiveness of two methods of forecasting of VAT revenues, such as the moving average method and the method of correlation and regression. This was done by analysing the effectiveness of forecasts ma

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KIROVA, E. A. "TRANSFORMATION OF THE VALUE ADDED TAX ADMINISTRATION IN THE CONTEXT OF DIGITAL REALTY." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, no. 1 (2021): 86–93. http://dx.doi.org/10.36871/ek.up.p.r.2021.01.01.014.

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The article deals with the problems of transformation of the administration of value added tax (VAT)in the digital reality. The analysis of tax revenues to the budget is carried out and the role of this tax as a budget-forming one is shown. The article describes the schemes of VAT minimization with the use of "disputed" counterparties, increasing the real cost of products. The methods of the system approach, analysis and synthesis, as well as abstraction and generalization are used. Conclusions are drawn about the possibility of tax authorities by using modern information technologies and auto

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Synchak, Viktor, and Yurii Yarmolenko. "TRANSPARENCY OF FISCAL RELATIONS AS A PREREQUISITE IN VAT ADMINISTRATION AND REFUND." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 4(66) (December 30, 2023): 67–84. http://dx.doi.org/10.37128/2411-4413-2023-4-5.

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The research article emphasizes the peculiarities of the Value Added Tax (hereafter – VAT) mechanism functioning, which provides not only one-direction movement of funds to the budget, but also the reverse movement. Due to such a variety of fiscal relations, there is a doubling of interests for the state and value added tax payers. It is determined that in order to balance the interests of subjects of fiscal relations and ensure transparency in their relations, transparency in the processes of VAT administration and refund becomes particularly relevant. It is proved that the concept of tax tra

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BURCHART, RENATA. "MANAGEMENT OF VAT ON THE PURCHASE OF A CAR IN THE BUSINESS." sj-economics scientific journal 26, no. 3 (2017): 192–205. http://dx.doi.org/10.58246/sjeconomics.v26i3.169.

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The article presents the advantages and disadvantages of the new provisions of the Act of VAT in force in Poland after 1 April 2014, for the purchase of cars, spare parts and fuel for the car companies. New rules introduced general presumption use by taxpayers of vehicles both for business and for private purposes. In this case, the taxpayer is entitled to deduct 50% VAT fromthe purchase invoice passenger car, the lease and all operating costs, including the purchase of fuel.If the taxpayer declares the use of a car for business purposes, then he is entitled to 100% reimbursement of VAT, but m

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Richmond, TS, HJ Thompson, and EM Sullivan-Marx. "Reimbursement for acute care nurse practitioner services." American Journal of Critical Care 9, no. 1 (2000): 52–61. http://dx.doi.org/10.4037/ajcc2000.9.1.52.

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Until the passage of the Balanced Budget Act of 1997, acute care nurse practitioners could not be directly reimbursed for inpatient services provided to Medicare patients. With the enactment of this legislation, acute care nurse practitioners may now be directly compensated for care provided. The historical and contextual issues that surround reimbursement for nursing and advanced practice nursing services are reviewed to serve as a foundation for understanding the current Medicare reimbursement regulations. The implications of the Balanced Budget Act of 1997 for acute care nurse practitioners

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Dadashev, Alikhan Z., and Maxim V. Mikheev. "PECULIARITIES OF VAT CALCULATION BY TAXPAYERS APPLYING THE SIMPLIFIED TAX SYSTEM FROM JANUARY 1, 2025." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/16, no. 153 (2024): 152–56. https://doi.org/10.36871/ek.up.p.r.2024.12.16.018.

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The article examines the changes introduced into the mechanism of the simplified taxation system from January 1, 2025. The most significant change related to the introduction of the obligation for organizations and individual entrepreneurs to calculate and pay VAT is examined. The conditions for applying special VAT rates and tax deductions are considered. Examples of calculating the VAT amount payable to the budget are given.

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ANUREEV, Sergei V. "Adjustments of VAT and income tax of banks." Finance and Credit 30, no. 4 (2024): 726–47. http://dx.doi.org/10.24891/fc.30.4.726.

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Subject. The article discusses excess profits of Russian banks in the amount of the planned Federal budget deficit in 2023, and financial relationships between banks and the budget as causes of excess profits. Objectives. The focus is on fairer taxation of commercial banks, using the case of the largest of them, and based on the latest experience of other countries. Methods. The study employs the comparative analysis of other countries’ practice on modifying the taxation of super profits of banks, financial analysis of reports of the largest banks regarding the specifics of the main taxes. Res

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Pyankova, Svetlana G., and Mikhail A. Kombarov. "Strengthening fiscal decentralization in Russia: causes of the 2020 failure and prospective directions." R-Economy 10, no. 1 (2024): 91–104. http://dx.doi.org/10.15826/recon.2024.10.1.006.

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Relevance. Strengthening fiscal decentralization is viewed as a crucial strategy to foster the economic development of Russian regions. Research Objective. The research aims to assess the potential impact of redistributing tax revenues, particularly VAT, among various budget levels. Data and Methods. The study employs regression analysis to investigate the correlation between the Gross Regional Product (GRP) of Russian regions and the expenditures of their consolidated budgets. A comparative analysis is also conducted, using data from the Federal Tax Service on VAT receipts to the federal budg

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Shapovalova, Alla, Olesia Demianyshyna, Nataliia Kudlaieva, Mariia Plekan, and Svitlana Skrypnyk. "The Value-Added Tax (VAT) administration benchmarking: A case study of Western European countries." Journal of Eastern European and Central Asian Research (JEECAR) 10, no. 5 (2023): 855–70. http://dx.doi.org/10.15549/jeecar.v10i5.1240.

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Given the instability of the economic environment, governments of even highly developed countries are facing the question of implementing changes to the VAT administration system. The study aims to analyse the specifics of VAT administration and accounting procedures in Western European countries based on the formation of criteria for the optimal administration model. The resulting criteria for the optimality of the VAT administration and accounting system serve as a basis for implementing changes to the current VAT administration models in the countries where this tax is not a key source of b

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Sangraula, Prem Prasad. "Revenue Relation with VAT in Nepal Government Budget Structure." Damak Campus Journal 11, no. 1 (2023): 40–52. http://dx.doi.org/10.3126/dcj.v11i1.63482.

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Taxes are major fiscal policy instruments and important government policy tools have an important role in increasing the rate of capital formation and thereby a high rate of economic growth can be achieved. Globalization, privatization and liberalization have brought the huge change in the country budget and economic environment. The budget management of government is one of the important tasks which play very important role in the nation and international environment which influence the technology and changing business environment has posed many challenges before management. This study aims t

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Gajewski, Dominik J., and Kamil Jonski. "Article: ‘VAT Gap’ Estimation: Distinguishing Between Informality and Fraud." EC Tax Review 31, Issue 3 (2022): 124–30. http://dx.doi.org/10.54648/ecta2022012.

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The value added tax (VAT) remains a primary source of budget revenues across Europe. Consequently, compliance with it became critical for the fiscal security of Member States. Consequently, the issue of VAT compliance received EU level attention, and quantitative indicators – known as ‘VAT gaps’ – were produced for particular countries and the entire EU. Unfortunately, the most common top-down approach to the ‘VAT gap’ calculation delivers only the aggregate estimate of noncompliance. However, designing effective policy interventions requires a more detailed diagnosis as countering organized c

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PODGÓRNIAK, ANNA. "CENTRALISATION OF VALUE ADDED TAX SETTLEMENTS IN THE LOCAL GOVERNMENT UNITS." sj-economics scientific journal 31, no. 4 (2018): 205–16. http://dx.doi.org/10.58246/sjeconomics.v31i4.61.

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Centralisation of tax on goods and services settlement was a fundamental change and a huge challenge for the local governments. Ultimately, form 1 January 2017, units and budget institutions lost their subjectivity in VAT. After years of problems in deciding taxpayer of this tax in local governments, it was decided that borough, district or voivodeship will send consolidated VAT declaration. VAT centralization on the level of local government was not only a fiscal problem, but implementation of joint settlements system was also a organisational and financial challenge. Due to specifics of acti

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