Проводимо набір статей до публікації у науковому фаховому журналі
"Зовнішня торгівля: економіка, фінанси, право" з економічних та юридичних наук 

FREE FULL TEXT (PDF) 
DOI: https://doi.org/10.31617/zt.knute.2018(100)08

UDC 336.226.322:339.92

OTKALENKO  Olena,
Candidate of Science (Economics), Deputy Director for Financial 
and Economic Issues of the Vinnytsia Trade and Economic Institute
of the Kyiv National University of Trade and Economics 

ADMINISTRATION OF VALUE ADDED TAX IN THE CONDITIONS OF EUROPEAN INTEGRATION 

Background. The value added tax is considered to be the most problematic tax in the system of indirect taxation. However, the very fact of its introduction in Ukraine and theelectronic administrationof this tax is an important step in reforming the modern taxsystem.
Analysis of recent research and publications. Various aspects of VAT were investigated by many scholars who consider the mechanism of VAT functioning and its impact on the economic activity of business entities, work out changes and innovations in the field of normative regulation and administration of value added tax, study European trends in the development of taxation and administration of VAT, determine the role of VAT in the formation of the revenue part of the state budget of Ukraine and investigate the problems of budget reimbursement of VAT.
The aim of the articleis to identify ways of eliminating shortcomings in the VAT administration system in Ukraine. To do this, a comparison was made of trends in theadministration of VAT in the countries of the European Union and Ukraine.
Materials and methods. The theoretical and methodological basis of the article was the legislative and normative legal acts of Ukraine, the works of domestic and foreign scholars. The research was conducted using the methods of theoretical generalization, comparative analysis, grouping and summarizing, analysis and synthesis, which allowed substantiating and comparing the basic provisions of VAT administration in the countries of the European Union and in Ukraine. Table and graphical methods are used for visual representation of statistical material and schematic representation of a number of theoretical provisions of the article.
ResultsAt the present stage of development, Ukraine seeks to maximize theharmonization of VAT in accordance with the requirements of European legislation. World experience shows that VAT provides high stability of revenues to the state budget. The mainadvantage of VAT is its easy adaptation to the global trends of economic integration andglobalization. With the introduction of the electronic document management system, including the system of electronic administration of VAT, Ukraine has come close to worldeconomic standards. After all, the vast majority of countries in the world use the electronicreporting form. It is worth noting that each system has several drawbacks along with itsadvantages. The system of electronic administration of VAT in Ukraine is no exception. Improvement of the domestic legal and regulatory framework in the field of taxationprovides an opportunity to obtain new economic relations defined within the framework ofthe implementation of the Association Agreement«Ukraine and theEU».
Conclusion.The current system of taxation of VAT transactions in Ukraineaccording to its composition, structure and methods of administration corresponds to the taxsystem of the countries of the European Union. The main objective of the introduction ofthe system of electronic administration of value added tax is to prevent abuse through theillegal receipt of VAT refunds from the budget.
 
Keywordsvalue added tax, taxation, tax system, system of electronic administration of VAT. 

REFERENCES 

1. Informacija pro obsjagy vidshkoduvannja podatku na dodanu vartist' z derzhavnogo bjudzhetu [Information on volumes of VAT refund from the state budget]. Retrieved from http://sfs.gov.ua/diyalnist-/vidshkoduvannya-pdchv [in Ukrainian].
2. Poddjer'ogin, A. M., & Les'ko, M. V. (2013). Mehanizm funkcionuvannja podatku na dodanu vartist' ta jogo vplyv na gospodars'ku dijal'nist' sub’jektiv pidpryjemnyctva [The mechanism of functioning of the value added tax and its influence on the economic activity of business entities]. Nauk. zap. Nac. un-tu «Ostroz'ka akademija»Scientific National University of «Ostroh Academy», 21, 246-0251 [in Ukrainian].
3. Sokotenjuk, S. M., Kugij, A. A. Osoblyvosti pryjnjattja ta zastosuvannja elektronnogo administruvannja PDV v Ukrai'ni [Features of the adoption and application of electronic administration of VAT in Ukraine]. (n.d.). economy.nayka.com.ua. Retrieved from http://www.economy.nayka.com.ua/?op=1&z=4859 [in Ukrainian].
4. Burkova, L. A., & Kovalenko, I. V. (2017). Perevagy ta nedoliky zaprovadzhennja elektronnogo obliku ta administruvannja PDV [Advantages and disadvantages of introduction of electronic accounting and administration of VAT]. Finansovyj prostir – Financial space, 1 (25), 20-24 [in Ukrainian].
5. Ogirchuk, M. F., Gorkovenko, I. V., & Skolotij, I. V. (2014). Elektronne opodatkuvannja v systemi obliku podatku na dodanu vartist' [Electronic taxation in the system of accounting for value added tax] ProblemyekonomikyProblemsoftheeconomy4, 376-381 [inUkrainian].
6. Dragal'chuk, T. S. (2017). Jevropejs'ki tendencii' rozvytku administruvannja PDV [European Trends in VAT Administration Development]. Internauka – Interscience, 1 (123). (Vol. 2), (pp. 51-55) [in Ukrainian].
7. Dumchykov, M. O. Zarubizhnyj dosvid krai'n Jevropejs'kogo Sojuzu u sferi udoskonalennja opodatkuvannja ta docil'nist' jogo zastosuvannja v Ukrai'ni [Foreign experience of European Union countries in the field of taxation improvement and expediency of its application in Ukraine]. (n.d.). lj.kherson.ua. Retrieved from http://www.lj.kherson.ua/2017/pravo04/part_1/33.pdf [in Ukrainian].
8. Red'ko, I. A., Sobol', V. O., & Grycak, O. V. (2015). Udoskonalennja PDV v Ukrai'ni z urahuvannjam zarubizhnogo dosvidu [Improvement of VAT in Ukraine taking into account foreign experience]. Finansy Ukrai'ny – Finance of Ukraine, 9, 11-15 [in Ukrainian].
9. Oksenjuk, O. I. (2015). Rol' podatku na dodanu vartist' u formuvanni dohodiv derzhavnogo bjudzhetu Ukrai'ny [The role of the value added tax in shaping the revenues of the state budget of Ukraine]. Innovacijna ekonomika – Innovative economy1, 253-258 [inUkrainian].
10. Morozova, G. S., & Rudenko, Je. M. (2014). Vplyv podatku na dodanu vartist' na formuvannja dohodiv derzhavnogo bjudzhetu Ukrai'ny [Effect of value added tax on the formation of revenues of the state budget of Ukraine]. Ekonomika ta derzhava Economy and the state, 8, 42-46[inUkrainian].
11. Shherbyna Ju. O., & Man'kuta A. I. Podatok na dodanu vartist' ta jogo rol' u formuvanni dohodiv derzhavnogo bjudzhetu Ukrai'ny [Value-added tax and its role in the formation of revenues of the state budget of Ukraine].(n.d.). modecon.mnau.edu.ua. Retrieved from https://modecon.mnau.edu.ua/issue/1-2017/UKR/shcherbina.pdf [in Ukrainian].

12. Bezverhyj, K., & Jurchenko, O. (2016). Mehanizm bjudzhetnogo vidshkoduvannja [The mechanismofbudget– reimbursement]. Buhgalters'kyj oblik i audyt Accountingandauditing, 9, 13-17 [inUkrainian].
13. Stel'mah, A., & Pastushenko, Ju. Bjudzhetne vidshkoduvannja PDV [Budget reimbursement of VAT]. (n.d.). visnuk.com.ua. Retrieved from http://www.visnuk.com.ua/uk/publication/100004021-byudzhetne-vidshkoduvannya-pdv-1 [inUkrainian].
14. Nikitishyn, A. O. (2017). Evoljucija opodatkuvannja u naprjami social'nogo zmistu [Evolution of taxation in the direction of social content]. Nauk. zap. Nac. yn-tu «Ostroz'ka akademija»ScientificNationalUniversityof«OstrohAcademy», 6 (34), 62-66. Serija : Ekonomika [in Ukrainian].
15. Porjadok elektronnogo administruvannja podatku na dodanu vartist' [Order of electronic administration of value added tax] : Postanova Kabinetu Ministriv Ukrai'ny vid 16.10.2014 № 569. Retrieved from http://zakon3.rada.gov.ua/laws/show/569-2014 [in Ukrainian].
16. Podatkovyj kodeks Ukrai'ny [Tax Code of Ukraine] vid 02.12.2010 № 2755-VІ. Retrieved from http://sfs.gov.ua/nk/rozdil-v--podatok-na-dodanu-vartist [in Ukrainian].
17. Dyrektyva Rady Jevropy pro spil'nu systemu podatku na dodanu vartist' [Council of Europe Directive on a joint system of value added tax] : Mizhnar. dokument vid 28.11.2006 № 2006/112/JeS. Retrieved from http://zakon0.rada.gov.ua/laws/show/994_928 [in Ukrainian].
18. Veremko, V. Suddja VASU Natalija Blazhivs'ka: «Problema administruvannja PDV duzhe aktual'na dlja jevropejs'kyh krai'n» [Judge of High-Administrative Court of Justice of Ukraine , Natalia Blazhivska: «The problem of administering VAT is very relevant for European countries»]. (n.d.). zib.com.ua. Retrieved from http://zib.com.ua/ua/130755-suddya_vischogo_administrativnogo_sudu_nataliya_blazhivska_p.html [in Ukrainian].
19. Zvit Derzhavnoi' fiskal'noi' sluzhby Ukrai'ny za 2017 rik. (2017) [Report of the State fiscal service of Ukraine for 2017].Retrieved from http://sfs.gov.ua/data/files/223549.pdf [in Ukrainian].
2
0. Cina derzhavy [Price of the state]. (n.d.). cost.ua. Retrieved from http://cost.ua/budget/revenue [in Ukrainian].