Fiscal effectiveness of vat on imports at Ukrainian customs area

Andriy Krysovatyi and Inna Hutsul
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Andriy Krysovatyi: Ternopil' National Economic University
Inna Hutsul: Ternopil' National Economic University

Ukrainian Journal Ekonomist, 2015, issue 5, 7-9

Abstract: The role of VAT on imports at Ukrainian customs area in the structure of revenues to the state budget of Ukraine and its place among tax assessment instruments of the international economic activity is demonstrated. Performance indicators and budget effectiveness indicators of VAT in Ukraine and VAT on imports at Ukrainian customs area are determined. The priorities of effectiveness enhancement of VAT administration with consideration for the European experience are suggested.

Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:uje:journl:y:2015:i:5:p:7-9

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