Relevant bibliographies by topics / Budgetary compensation of value added tax

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  2. Dissertations / Theses
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Academic literature on the topic 'Budgetary compensation of value added tax'

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

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Journal articles on the topic "Budgetary compensation of value added tax"

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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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Wassenaar, Mattheus. "The Dutch VAT Compensation Fund: a Critical Assessment." EC Tax Review 21, Issue 4 (2012): 212–24. http://dx.doi.org/10.54648/ecta2012021.

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As in the European Union the activities of public sector bodies are not subject to full taxation, the Value Added Tax (VAT) regime may cause distortions in their decision-making, in particular with respect to the choice between self-supply and contracting out of services to the private sector. Several European countries have addressed this distortion via a budgetary solution. In the Netherlands, such a refund scheme was introduced in 2003. This article provides an integral analysis of this scheme based on a broad range of evaluations. As this study shows, VAT only plays a minor role in conside
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3

Zhmudinskyi, Vasyl. "LEGAL FRAMEWORK FOR STATE SUPPORT OF POULTRY FARMING IN UKRAINE: HISTORICAL ASPECTS AND CURRENT STATE." Administrative law and process, no. 1 (2024): 40–51. http://dx.doi.org/10.17721/2227-796x.2024.1.03.

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The purpose of the article is to study the historical aspects and analyse the current state of legalsupport for poultry farming in Ukraine.Methods. The research methodology consists of general and special methods of scientificknowledge, including historical and legal, comparative and legal, systemic and structural,analysis, synthesis and others, which allow for a consistent approach to the disclosure of the goal,to study and compare the positions of scientists, and the provisions of the legal acts of Ukraineregulating state support for poultry farming in our country.Results. The article shows
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4

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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Shah, R. K. "Value Added Tax in Nepal: An Empirical Assessment." Tribhuvan University Journal 27, no. 1-2 (2010): 131–42. http://dx.doi.org/10.3126/tuj.v27i1-2.26396.

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In developing economies, resource gap is critical and widening resulting tohuge fiscal and budgetary deficits. Therefore, revenue mobilization is challenging proposition in an economy like Nepal where majority of the people live in abject poverty. Tax administration lacks innovative mechanism to identify new tax payers and bring them into tax-net. Tax reform agenda was the reform package and program of the government after the restoration of multiparty democracy system. In Nepal, VAT was introduced in 1997 to improve revenue mobilization through broadening the tax base and modernizing the tax
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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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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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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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9

Chumakova, N. A., and Zh A. Adamyan. "PROBLEMATIC ISSUES OF THE ADDED VALUE TAX." Scientific bulletin of the Southern Institute of Management, no. 3 (October 7, 2018): 88–93. http://dx.doi.org/10.31775/2305-3100-2018-3-88-93.

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The reform of the budgetary and administrative spheres of legislation at the present stage is inextricably linked with the direction taken at the state level to stabilize the economy in the country, as well as to stimulate its growth. Particularly important element of this phenomenon is taxes, which represent the main source of revenues in the country’s budget and financial system. Today in the sphere of economy and financial regulation there is a question of increase of taxes. The President of the Russian Federation has already signed a law, according to which from January 1, 2019 the VAT rat
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ЛАГОДІЄНКО, Наталія, Лариса ІВАНЧЕНКОВА, Вікторія ФУРСА, Лариса СКЛЯР та Ольга ЄВТУШЕВСЬКА. "ОСОБЛИВОСТІ ОПОДАТКУВАННЯ ТА ВЕДЕННЯ ПОДАТКОВОГО ОБЛІКУ В БЮДЖЕТНИХ УСТАНОВАХ УКРАЇНИ". Herald of Khmelnytskyi National University. Economic sciences 342, № 3(1) (2025): 393–401. https://doi.org/10.31891/2307-5740-2025-342-3(1)-57.

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The article provides a comprehensive analysis of the taxation system applicable to budgetary institutions in Ukraine, focusing on the organizational principles of tax accounting and reporting within these public entities. It outlines the unique operational characteristics of budgetary institutions that have a direct impact on their tax obligations and financial practices. The study identifies the types of taxes that such institutions are legally required to withhold, calculate, and remit, including personal income tax, military levy, unified social contribution (USC), environmental tax, proper
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Dissertations / Theses on the topic "Budgetary compensation of value added tax"

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Котенко, Наталія Вікторівна, Наталия Викторовна Котенко, Nataliia Viktorivna Kotenko та О. В. Лаврик. "Проблеми застосування боргових фінансових інструментів при відшкодуванні ПДВ". Thesis, Сумський державний університет, 2013. http://essuir.sumdu.edu.ua/handle/123456789/33095.

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Податок на додану вартість (ПДВ) є універсальним акцизом, що у 1992 році було впроваджено на заміну податку з продажу і традиційному в плановій економіці податку з обороту. Сьогодні в Україні поряд з іншими майже 140 країнами світу надходження від ПДВ дозволяють формувати більше ніж 42 % доходів Державного бюджету. При цитуванні документа, використовуйте посилання http://essuir.sumdu.edu.ua/handle/123456789/33095
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Pazourková, Pavla. "Vedení účetnictví a účetní závěrka konkrétní firmy." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-16894.

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The theoretical part of the graduation theses describes the theoretical basis of the exist broad issue and involves the basic processes and methods of bookkeeping and creating of the final accounts at accounting period of the year 2009 in accordance with actual legislation. The practical part of the graduation theses includes practical application of the theoretical basis onto the concrete company. The output of the graduation theses will be the methodology of accounting and creating of the final accounts at accounting period of the year 2009 for the concrete company.
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Lamouroux, Guillaume. "Les subventions aux entreprises privées : contribution à l'analyse civile et fiscale de l'acte neutre." Electronic Thesis or Diss., Bordeaux, 2021. http://www.theses.fr/2021BORD0018.

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Si les réflexions menées sur la notion de subvention foisonnent en droit public et en science financière, le droit privé fait preuve à son égard d’une certaine indifférence. Celle-ci est d’autant plus préjudiciable que le phénomène des subventions consenties aux et par les entreprises privées ne peut qu’imparfaitement être appréhendé à travers le prisme de l’analyse classique de ces matières, à savoir que la subvention est une aide financière accordée sans contrepartie par une personne publique. L’étude des subventions aux entreprises privées permet donc d’apprécier la pertinence de cette anal
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Шумиловський, А. А. "Механізм непрямого оподаткування в Україні". Thesis, 2015. http://dspace.oneu.edu.ua/jspui/handle/123456789/4213.

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У роботі розглядаються теоретичні основи непрямого оподаткування в Україні. Методи: аналіз та синтез, індукція та дедукція, метод порівняння, статистичний метод. Зроблено аналіз основних економічних показників Державного та Зведеного бюджету України в системі непрямого оподаткування, узагальнено зарубіжний досвід у цій cфері. Пропонуються основні напрями удосконалення системи непрямого оподаткування в контексті посилення його фіскального та регулюючого впливу. Зокрема обґрунтовується зменшення податкового тиску на виробників; розширення бази оподаткування через розроблення податкових важелів д
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Books on the topic "Budgetary compensation of value added tax"

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Achatz, Markus. Umsatzsteuer und Schadenersatz: Einschliesslich Prozesskosten, Garantien und Versicherungen. A. Orac, 1992.

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Inc, Aspatore, ed. Tax law client strategies for the UK: Leading lawyers on advising clients on corporate transactions, compensation arrangements, and tax litigation. Aspatore Books, 2007.

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Tax Schedule. Spiramus Press, 2014.

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The tax schedule: A guide to tax warranties and indemnities. Spiramus Press, 2012.

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The tax schedule: A guide to tax warranties and indemnities. Spiramus Press, 2014.

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Tax Schedule: A Guide to Warranties and Indemnities. Spiramus Press, 2023.

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Tax Schedule: A Guide to Warranties and Indemnities. Spiramus Press, 2023.

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Tax Schedule: A Guide to Warranties and Indemnities. Spiramus Press, 2023.

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Book chapters on the topic "Budgetary compensation of value added tax"

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Pachpande, Priti, and Sham Bachhav. "One Nation One Tax." In Indian Business Case Studies Volume IV. Oxford University PressOxford, 2022. http://dx.doi.org/10.1093/oso/9780192869401.003.0007.

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Abstract The Impact and Relevance of the GST (One tax) Bill Goods and Services Tax will be instrumental in helping the GDP of India to grow by 2%. The GST also offers a solution to the multinationals as it breaks down the indirect tax structure into one single tax payable by the companies. Although the states have feared loss of fiscal powers, the Constitutional amendment bill has promised to solve this by giving compensation packages for three years for any kind of revenue loss. The bill has proposed to have GST council wherein all union and state ministers in charge of finance will be on an
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Reports on the topic "Budgetary compensation of value added tax"

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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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2

Jenkins, Glenn P., Siamand Hesami, Osaid Alshamleh, Anastasiya Yarygina, and Carola Pessino. Cost-Benefit Analysis Methodology for Administrative Prefilling of Value-Added Tax Returns: An Application for Chile. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005068.

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Tax administrations (TAs) worldwide have increasingly been moving toward digitalization to increase process efficiency and service delivery. This technical note presents a methodology, and its application for the case of Chile, for evaluating the benefits and costs of a particular component of the TAs digital transformation: prefilling of value-added tax (VAT) returns. The analysis identifies and allocates the net benefits from both the financial and the economic perspectives considering two major stakeholders: the government and taxpayers. The results show that prefilled VAT returns could ben
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