COMPARATIVE ANALYSIS OF FOREIGN AND NATIONAL EXPERIENCE OF UKRAINE IN ADMINISTRATION OF VALUE ADDED TAX

Anatolii Kislyi (), Bohdan Stetsiuk () and Inna Kovalenko ()
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Anatolii Kislyi: Department of Security Management, Law Enforcement and Anti-Corruption Activities, Educational and Scientific Institute of Law, Interregional Academy of Personnel Management, Ukraine
Bohdan Stetsiuk: Department of History of State and Law, Educational and Scientific Institute of Law and Psychology of National University "Lviv Polytechnic", Ukraine
Inna Kovalenko: Department of Civil Law Disciplines, Educational and Scientific Humanitarian Institute of V.I. Vernadskyi's Taurian National University, Ukraine

Baltic Journal of Economic Studies, 2018, vol. 4, issue 2

Abstract: The aim of the article is to carry out a comparative analysis of foreign and national experience in the administration of value added tax; to outline the content of this tax, to define its role in the tax systems of foreign countries, as well as clarify the features of charging value added tax in individual foreign countries. The subject of the study is foreign and national experience of Ukraine in the administration of value added tax. Methodology. The methodological basis of this research is a comparison of the features of the administration of value added tax in Ukraine and foreign countries. Based on the aspects of the administration of VAT in Canada, Belgium, France, Great Britain, and others, the advantages and disadvantages of different conditions for charging VAT are highlighted. On the basis of the comparative legal analysis, the possibilities of the application and implementation of foreign experience in the national VAT administration are determined. The results of the study revealed that, in the activities of tax authorities, international experience of the administration of value added tax implies the consolidation of rigorous methods of influencing tax entities through applying appropriate penalties. However, this aspect is combined with a high level of legal awareness and law-abidingness of tax entities. In addition, foreign experience involves the active use of information technology in the administration of VAT, which facilitates its charging and increases its efficiency. Practical implications. Positive international experience of the administration of VAT confirms that improvement of the quality of this mechanism requires providing centralization of the tax administration in the state; intensifying the implementation of the latest technologies in this process; increasing citizens' legal consciousness in taxation, and so force. Relevance/originality. A comparative analysis of the features of the administration of value added tax is the basis for the development of national experience in this field.

Keywords: value added tax; tax administration; foreign experience (search for similar items in EconPapers)
JEL-codes: E62 F38 H71 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:bal:journl:2256-0742:2018:4:2:43

DOI: 10.30525/2256-0742/2018-4-2-301-308

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