ESTIMATION OF INDICATORS OF FISCAL EFFICIENCY OF VAT IN UKRAINEJournal: Young Scientist (Vol.5, No. 7)
Publication Date: 2017-07-01
Authors : Dakhnova Е.Е. Bilyk M.Y.;
Page : 431-435
Keywords : value added tax; fiscal efficiency; effective rate; efficiency of value added tax; tax gap.;
The article describes the indicators of fiscal efficiency of VAT in three groups: indicators of efficiency of tax administration of VAT, indicators of fiscal significance and indicators of fiscal efficiency of VAT. The results of calculations of the indicators for the period 2010-2016 shows to insufficient of fiscal efficiency of VAT. The dynamics of the calculated indicators demonstrates the instability of the tax mechanism for VAT in Ukraine. The positive trend in the growth of the indicators of fiscal efficiency of VAT has been observed since 2015. For stabilization to take actions to expand the base of taxation of VAT by stimulating the development of the real sector of the economy are proposed.
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