Проблеми справляння ПДВ в Україні та шляхи їх вирішення

Abstract

Розглянуто суть та значення податку на додану вартість, як одного з основних дохідних джерел державного бюджету України. Охарактеризовано обсяги надходження ПДВ до бюджету держави. Розглянуто комплекс заходів щодо вирішення проблем адміністрування податку на додану вартість. Запропоновано підходи для забезпечення ефективного справляння ПДВ як складової системи податкового регулювання соціально-економічного розвитку країни. Introduction. In the article the essence and importance of value added tax as one of the main revenue sources of the state budget of Ukraine. Characterized amounts of VAT revenue to the state budget. Considered a range of measures proposed to address the problems of administration value added tax. The approaches to ensure the effective collection of VAT as a component of the tax regulation of social and economic development. Purpose. The purpose of this article is to analyze the existing mechanism for VAT, deter- mining role in shaping the tax revenue base budget and justification of possible areas of further improvement VAT administration in Ukraine. Results. VAT is one of the youngest and most controversial taxes. In recent decades, this tax has been implemented in 136 countries, including all European countries. VAT is included in the price of goods and services and fully paid final consumer goods and services. This tax covers the largest number of businesses, is a significant share of the tax revenue (50% or more), and more than 30% of the total state budget revenues. During its existence, the country that introduced him, convinced of its necessity as an effective source of budget revenues. However, practice has shown his collection and a number of problem areas. The list of problems requiring urgent solution special place belongs refund. Because this tax refund mechanism creates major obstacles for its efficient functioning, especially given the fact that untimely reimbursement of VAT depletes domestic business entities in working capital, the occurrence of disruption to businesses, a number of problems with timely delivery and payment of products, increase the value of goods and so on. Conclusion. Given the above we can say that VAT has high fiscal efficiency and is one of the main budget-payments in Ukraine. The broad tax base calculation makes it possible to strengthen the revenues of the State Budget of Ukraine. This tax is included in the most wide- spread in the world indirect taxes. Its existence as part of national taxes is a prerequisite for Ukraine’s accession to the European Union.