Напрямки реформування механізму адміністрування ПДВ у контексті європейського досвіду

Abstract

Досліджено процес гармонізації системи непрямого оподаткування та систематизовано етапи становлення правового регулювання механізму адміністрування ПДВ в країнах-членах Європейського Союзу. Розглянуто структуру доходів бюджету ЄС, розраховано частку ПДВ у доходах бюджетів України та ЄС, проаналізовано її динаміку впродовж 2007–2013 рр. Описано моделі удосконалення і спрощення порядку справляння ПДВ в країнах Європи. Виокремлено напрями удосконалення механізму адміністрування ПДВ в Україні з урахуванням вимог європейських Директив та позитивної практики держав Європейського Союзу. Introduction. Integration and globalization processes that take place in world politics and economics cause objectively close synergy between nations and world regions that, in turn, requires unifi ed approaches to elaboration of budget and tax policy. An important constituent part of integration and harmonization process is adaptation EU experience in administration of taxes and fi rst of all – VAT being one of the most important and simultaneously complicated issues. Purpose. The main goal of the article is highlighting of directions to reform the mechanism of VAT administration in Ukraine basing on analysis of international practice of VAT administration in European Union. Results. The article deals with the comprehensive research of harmonization process within indirect taxation and systematization of legal regulations for the mechanism of VAT administration in EU countries. The author highlighted the EU directives concerning harmonization of legislation of EU countries in the sphere of taxes on turn-over assuming the collaboration agreements in taxation within framework of Agreement about Association of EU and Ukraine. It also creates the possibilities to avoid the cases of tax evasion or violation of tax laws. The author emphasized that such statements should be implemented into national tax regulations during three years after the Agreement took effect. There was investigated the structure of EU budget revenues, calculated the VAT share in budget revenues of Ukraine and EU, analyzed the dynamics during 2007–2013, proved that budget revenues dependence upon one tax is a negative phenomenon. As it comes from the experience of developed countries, the lion’s share of revenues should be formed at the expense of direct taxes regardless the exclusive role of VAT in the structure of budget revenues that is an indicator of considerable social and economic development. The author described the models to modernize and simplify the order of VAT payment in European countries. The analysis showed that all models are effi cient in correlation of expenditures and advantages as well as combination of a number of models can be used. Conclusions. It was proved that positive international practice plays an exclusive role for Ukraine as, despite the crisis conditions, developed European countries managed to retain reached level and provide the growth of revenues to budget from value added tax. Such level can be reached only due to essential coordination between institutions and obtained experience i.e. fast reaction on emerging problems with steady functioning of tax system.