Relevant bibliographies by topics / Budget VAT refunds

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  1. Journal articles
  2. Dissertations / Theses
  3. Conference papers
  4. Reports

Academic literature on the topic 'Budget VAT refunds'

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

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Journal articles on the topic "Budget VAT refunds"

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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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2

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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3

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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4

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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5

NAZARENKO, Y. A. "TAX MECHANISMS AND CAPITALIZATION OF ENTERPRISES." Economic innovations 21, no. 3(72) (2019): 87–97. http://dx.doi.org/10.31520/ei.2019.21.3(72).87-97.

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Topicality. Increasing the level of capitalization of the economy is of strategic importance for Ukraine, since market transformation in Ukraine is inherently capitalization of the economy. All this necessitates further investigation of the mechanisms of capitalization of enterprises, including tax mechanisms. Aim and tasks. Analyze the value added tax and customs duties on exports of raw materials, identify their advantages and disadvantages in the context of capitalization of enterprises, develop proposals for improving the administration of these tax instruments. Research results. Value Add
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6

SHEVCHUK, Anton. "PROBLEMS OF TAX RISK MANAGEMENT IN THE CONDITIONS OF THE COVID-19 PANDEMIC." WORLD OF FINANCE, no. 1(66) (2021): 188–200. http://dx.doi.org/10.35774/sf2021.01.188.

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Introduction. The theoretical bases of tax risks are considered and the author's approach to interpretation of their essence is offered. The directions of the COVID-19 pandemic's impact on tax revenues to the State Budget of Ukraine have been studied and the factors of intensification of tax risks have been determined. On this basis, scientifically sound recommendations for improving the management of tax risks in Ukraine in the economic crisis. The purpose of the article is to study the areas of intensification of tax risks in the context of the COVID-19 pandemic and the development of scient
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7

Marmul, Larisa, and Iryna Romaniuk. "Financial support and taxation aspects of tourism activities development in Ukraine." University Economic Bulletin, no. 42 (June 19, 2019): 204–10. http://dx.doi.org/10.31470/2306-546x-2019-42-204-210.

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The subject of the study is the theoretical and practical aspects of the implementation of financial security and taxation of tourism in Ukraine. The purpose of the work is to identify the features of financial activities and the specifics of taxation of tourist enterprises and the development of practical recommendations for their improvement. Methodological basis of the article became as general scientific, and special methods of scientific knowledge. Were used methods: dialectical, monographic, historical, system-structural analysis and synthesis, problem and program-target approaches, defi
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8

Varchenko, O. O. "Features of agro-food chains formation in foreign markets." Ekonomìka ta upravlìnnâ APK, no. 1(162) (April 22, 2021): 14–27. http://dx.doi.org/10.33245/2310-9262-2021-162-1-14-27.

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The article is devoted to the study of the peculiarities of the formation of agri-food chains in foreign markets and the calculation of value added losses in export-import operations of agri-food. It is established that the share of the agricultural sector in the GDP of Ukraine is 10.2% at the lowest value added per employee 4801.4 dollars. USA. It is estimated that in 2010–2019, in the structure of Ukraine's exports, agricultural products provided 19% of foreign exchange earnings in 2011 and 40% in 2019, which is evidence of the strengthening of export positions of the studied sector of the e
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9

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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10

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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Dissertations / Theses on the topic "Budget VAT refunds"

1

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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Conference papers on the topic "Budget VAT refunds"

1

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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2

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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Reports on the topic "Budget VAT refunds"

1

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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Journal articles
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