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Journal articles on the topic 'Budget VAT refunds'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

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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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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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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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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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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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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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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12

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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13

Bełdzikowski, Ryszard. "Administracja kontroli skarbowej w zwalczaniu przestępczości w zakresie podatku VAT. Aspekty kryminalistyczne i fiskalne." Opolskie Studia Administracyjno-Prawne 15, no. 3 (2017): 7–20. http://dx.doi.org/10.25167/osap.1239.

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VAT tax is the biggest tax revenue to the state budget. However, VAT mechanisms seem to be a tempting invitation for criminals to try to obtain undue VAT refund. The scale of this pathology is quite large, although tax audit offices have tried to fight this kind of tax fraud with success. This article presents the problem of the tax administration endeavours to eliminate the crime and also is an attempt at assessing the effectiveness of operation of tax audit offices which have already ended their 25-year activity.

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14

RUBAN-LAZAREVA, NATALIA V. "RECOVERY OF VAT ON REPLACEMENT OF DEBTOR'S ASSETS." Economic Problems and Legal Practice 21, no. 1 (2025): 231–34. https://doi.org/10.33693/2541-8025-2025-21-1-231-234.

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The purpose of the research. The article examines the problems of legal and tax practice of VAT recovery by the receiving party when replacing assets of a bankrupt debtor as a legally regulated process of transferring property from the debtor to a joint-stock company. The specific practice of the procedure of VAT recovery by the receiving joint-stock company when replacing assets, transferring pledged property and tangible assets off-balance sheet is analyzed. Conclusions. Judicial resolution of tax consequences of VAT recovery in case of asset replacement of a bankrupt debtor obliges the rece

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15

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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16

Serikov, Stanislav G., and Aleksandra O. Ivankova. "Vat refund as an indicator of socio-economic development of the region (by the example of the Amur Region)." Siberian Financial School, no. 4 (February 20, 2023): 45–51. http://dx.doi.org/10.34020/1993-4386-2022-4-45-51.

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The article discusses the National Program of socio-economic development of the Far East, special attention is paid to the socio-economic development of the Amur region. The dynamics of the gross regional product and investments in fixed assets in the Amur Region, the Far Eastern Federal District and the Russian Federation as a whole are analyzed. An assessment of the scale and productivity of the development of the regional economy was carried out, trends and prospects for further development of the macroregion were determined. The analysis of value added tax receipts from the Amur region to

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17

Habor, Volodymyr. "Tax policy of Ukraine during martial law: threats and prospects for increasing tax revenues." Economic Analysis, no. 34(4) (2024): 608–18. https://doi.org/10.35774/econa2024.04.608.

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This article examines the peculiarities of Ukraine's tax policy under martial law, identifies the main threats to fiscal stability, and assesses key challenges in budget revenue collection. The impact of war on the structure of tax revenues, tax administration mechanisms, and the degree of import dependence of the fiscal system is analysed. The necessity of revising existing approaches to VAT administration, reforming the simplified taxation system, and introducing tax incentives for economic recovery is substantiated. Purpose. The objective of the study is to analyse the key risks and challen

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18

Kheladze, Lia. "THE TAX SYSTEM OF GEORGIA IN PANDEXIT PERIOD." Economic Profile 17, no. 1(23) (2022): 166–73. http://dx.doi.org/10.52244/ep.2022.23.13.

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The topic of the article ,,The Tax System of Georgia in Pandexit Period” is very important and significant, because taxes are one of the main subjects in economic relationship. Generally taxes can regulate the direction of Georgian economic and promote its rapid development. Following in the footsteps of covid pandemic, it has become necessary for the tax system to be appropriate/adequate to the new reality facing the country. From all these, lots of changes have been made and most of them are easing and loyal. Today we are in the period of the end of covid pandemic, thus it is very important

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19

Ratushnyak, E. S. "On Harmonizing the External Economic Policy among the Countries of the Common Economic Space: Problems and Prospects." MGIMO Review of International Relations, no. 1(34) (February 28, 2014): 72–79. http://dx.doi.org/10.24833/2071-8160-2014-1-34-72-79.

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The article provides the tax systems of the countries of the customs union of Belarus, Kazakhstan and Russia, reveals the differences and identifies the need for harmonization and convergence of the structures and principles of taxation, the general tax reforms and harmonization of fiscal policies of member countries in order to increase the investment attractiveness and competitiveness of the national economies in the process of development and integration. The comparison of the existing tax systems of the three countries revealed differences affecting the implementation and development of th

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20

Paska, Ihor, Ivan Svynous, Iryna Artimonova, Serhii Ostapenko, and Natalia Prysiazhniuk. "Strategic Directions for Enhancing the Competitiveness of Agricultural Products in External Agri-Food Markets." Economic Analysis, no. 34(3) (2024): 497–508. https://doi.org/10.35774/econa2024.03.497.

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Introduction. Amidst the intensifying global food crisis of the 21st century, agriculture has become a pivotal sector in the global economy. It not only ensures food security but also serves as a promising source of revenue. Moreover, effective agricultural development significantly contributes to national economic growth and poverty reduction. Given wartime conditions, developing a unified state policy for ensuring economic security is crucial for enhancing the competitiveness of the agricultural sector and stabilizing Ukraine's economic situation. Methodology. This study employs general scie

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Uphlisashvili, Guram. "INDIRECT TAXES IN GEORGIA: PROBLEMS AND OPPORTUNITIES." Economic Profile 17, no. 2(24) (2022): 23–31. http://dx.doi.org/10.52244/ep.2022.24.12.

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The current tax systems in the world are quite substantially differ from each other in many parameters, including the role and ratio of direct and indirect taxes - both in terms of the implementation of the regulatory and fiscal functions. In the tax system of Georgia, indirect taxes have assumed an important role, especially in terms of the implementation of the fiscal function. Currently, the value added tax and the excise tax account for around 60% of consolidated budget revenues, and this percentage mostly keeps getting bigger. The article discusses the factors responsible for this, includ

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Качанова, Л. С., О. А. Кузминова, and Т. А. Саадулаева. "Interdepartmental Interaction of the Federal Customs Service and the Federal Tax Service in the Unification of the Risk Management System." Экономика и предпринимательство, no. 9(134) (December 17, 2021): 1170–75. http://dx.doi.org/10.34925/eip.2021.134.9.225.

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Межведомственное взаимодействие Федеральной налоговой службы и Федеральной таможенной службы формирует предпосылки обеспечения национальной и экономической безопасности государства. Рассмотрены три основных направления по унификации систем управления рисками в межведомственном взаимодействии. К ним относятся система обязательной маркировки товаров, система документарной прослеживаемости движения товаров, учет экспорта товаров с целью подтверждения факта вывоза товаров с территории Российской Федерации и обеспечения возврата НДС к возмещению или уплате. Проанализирована эффективность взаимодейс

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23

Chicaiza Caillagua, Jenny Mishel, Alison Anabel Tobanda Toaquiza, and Lorena del Rocío Espín Balseca. "VAT refund and its impact on the general budget of the State in the years 2020-2021-2022." Revista VICTEC 5, no. 9 (2024). http://dx.doi.org/10.61395/victec.v5i9.155.

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VAT is the tax that represents an important item within tax revenue and is used worldwide due to its contributory capacity. The VAT refund is a mechanism used to encourage production, investment and the economy of families, however Distribution efficiency is not adequate and this mechanism, together with reduced rates and exemptions, contribute to increasing fiscal tax expenditure. Theresearch is aimed at analyzing the VAT refund and its impact on the general budget of the state, it becomes a correlational, non-experimental and longitudinal research, of a descriptive nature and quantitative ap

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Vega Cedeño, AngélicaMargarita, and FabiánXavier Martínez Ortiz. "Factors that influence the purchasing decision of customers in commercial microenterprises in the canton of La Maná." Revista VICTEC 5, no. 9 (2024). http://dx.doi.org/10.61395/victec.v5i9.170.

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VAT is the tax that represents an important item within tax revenue and is used worldwide due to its contributory capacity. The VAT refund is a mechanism used to encourage production, investment and the economy of families, however Distribution efficiency is not adequate and this mechanism, together with reduced rates and exemptions, contribute to increasing fiscal tax expenditure. The research is aimed at analyzing the VAT refund and its impact on the general budget of the state, it becomes a correlational, non-experimental and longitudinal research, of a descriptive nature and quantitative a

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25

Barragan Loayza, Grace Elizabeth, Oscar Fabian Moncayo Carreño, and Irma Gardenia Ortega Tapia. "Strategic Optimization 2022: Impact of Organizational Management on the Operational Performance of the Returns Department, Exporters of Goods, Zone 5 of the SRI." Journal of business and entrepreneurial studie 8, no. 1 (2024). http://dx.doi.org/10.37956/jbes.v8i1.360.

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The basic objective of this study is to focus on VAT refunds for merchandise exporters and improve documentation processes in the refunds department. This aspect will not only promote the competitiveness of domestic products in the international market, but also strengthen the efficiency of Tax Zone 5 in 2022. The objective of the study is to analyze the impact of organizational management on the operational performance of the returns department. A comprehensive diagnosis of compliance with the VAT refund procedure is carried out, evaluating compliance with the established deadlines and verify

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Lagodiienko, Natalia, Larysa Skliar, and Sergii Stepanenko. "ELECTRONIC ADMINISTRATION OF TAXES AS A MEANS OF INCREASING THE EFFICIENCY OF THEIR PAYMENT." Economic scope, 2022. http://dx.doi.org/10.32782/2224-6282/178-13.

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The purpose of the article is to present the results of the study of organizational principles of e-administration as an element of the tax administration system. The budget deficit against the background of the crisis in the economy determines the need for active search for tools to increase budget revenues. One of them is tax administration. The article shows how a high level of information technology allows the tax service to solve the problem of justification of VAT refunds from the budget by switching to electronic administration of tax invoices and VAT returns. The main goals of the elec

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Dombrovski, Renata, and Sabina Hodzic. "Impact Of Value Added Tax On Tourism." International Business & Economics Research Journal (IBER) 9, no. 10 (2010). http://dx.doi.org/10.19030/iber.v9i10.646.

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The Republic of Croatia is currently carrying out preparatory measures for accession to the European Union. One of them is the harmonization of value added tax (VAT) with the requirements of Directive 2006/112/EC. Strong taxation affects tourism negatively. Hoteliers in Croatia set aside large funds for facility investments, which include partly high VAT rate of 23%, in order to achieve the market standards. Tourists face higher bid prices which puts the country in an unenviable position among Mediterranean competitors. It is important to find an optimal solution within the VAT system to encou

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Pasko, Taras. "LEGAL ANALYSIS OF OFFICE AUDIT AND NON-FIELD DOCUMENTARY TAX AUDIT OF AMOUNTS OF VAT CLAIMED FOR BUDGET REFUND." International scientific journal "Internauka". Series: "Juridical Sciences", no. 8(30) (2017). http://dx.doi.org/10.25313/2520-2308-2020-8-6220.

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Миронова, И. А., та Т. И. Тищенко. "ОЦЕНКА ОБЩЕСТВЕННОЙ ЭФФЕКТИВНОСТИ СИСТЕМЫ ТАКС-ФРИ". Бизнес. Образование. Право, № 2(51) (14 травня 2020). https://doi.org/10.25683/volbi.2020.51.217.

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В статье предлагается методологический подход к оценке общественной эффективности внедрения и функционирования системы возврата налога на добавленную стоимость иностранным гражданам при вывозе товаров, предназначенных для личного пользования, в личном багаже за пределы страны (системы такс-фри). Описана методика оценки, выделены основные потоки денежных средств, которые следует учитывать при оценке эффективности данного крупномасштабного мероприятия, предложены подходы к расчету этих потоков и прогнозированию параметров расчетных формул. Общественную эффективность затрат, связанных с системой

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Pestovska, Zoia, and Yulia Tarasova. "SPECIFICS OF THE IMPACT OF INDIRECT TAXATION ON THE FINANCIAL AND ECONOMIC ACTIVITIES OF A PHARMACEUTICAL ENTERPRISE." Business Navigator, no. 2(75) (2024). http://dx.doi.org/10.32782/business-navigator.75-46.

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Indirect taxes are one of the sources of state budget revenues. Value added tax is the basis of modern taxation systems around the world, including the EU and the UK. Since VAT is probably the most cost-effective way for countries to generate significant tax revenues, the issues of its calculation, collection, refund, and administration remain up-to-date and relevant. The pharmaceutical industry is one of the most difficult to forecast demand for goods, as new medicines are constantly being registered and launched, methods and approaches to treating diseases are changing, and the size and stru

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Md., Shadat Hossen, and Rahman Atiqur. "Legal and Institutional Mechanism of Transparency: Bangladesh Perspective." September 20, 2019. https://doi.org/10.5281/zenodo.3451502.

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<strong>Transparency</strong> Transparency means the continuous sharing of information, decision making, and implementation should be open. It is not sufficient that should simply be made available. It must also be reliable and presented in useful and understandable ways in order to facilitate accountability.[1]Information should be accessible in that every citizen can participate in the debates. Such information helps to ensure a level playing field and encourage the effective participation of all social groups and partnership between different sectors. Transparency makes the institution and

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O'Meara, Radha, and Alex Bevan. "Transmedia Theory’s Author Discourse and Its Limitations." M/C Journal 21, no. 1 (2018). http://dx.doi.org/10.5204/mcj.1366.

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As a scholarly discourse, transmedia storytelling relies heavily on conservative constructions of authorship that laud corporate architects and patriarchs such as George Lucas and J.J. Abrams as exemplars of “the creator.” This piece argues that transmedia theory works to construct patriarchal ideals of individual authorship to the detriment of alternative conceptions of transmediality, storyworlds, and authorship. The genesis for this piece was our struggle to find a transmedia storyworld that we were both familiar with, that also qualifies as “legitimate” transmedia in the eyes of our prospe

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