Budgetary Vat Refund To Agricultural Producers: Analysis Of National Tax And Customs Legislation

Yuriy Lupenko, Svitlana Andros, Andriy Lupenko and Yurii Yarmolenko ()
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Yuriy Lupenko: Institute of Agrarian Economics of UAAS,Ministry of Finance of Ukraine, Ukraine
Svitlana Andros: National Scientific Center «Institute of Agrarian Economics», Department of Financial and Credit and tax Policy, Ukraine
Andriy Lupenko: State Mortgage Institution, Ukraine
Yurii Yarmolenko: Khmelnytsky University of Management and Law named after Leonid Yuzkov, Kyiv, Ukraine

Journal of Economy Culture and Society, 2021, vol. 64, issue 64, 279-296

Abstract: The purpose of the article is to analyze and assess the budgetary VAT refund to national agricultural producers and develop specific proposals for its improvement, taking into account the provision of a close relationship between tax and customs legislation in agriculture. Conceptual approaches to the essence of budgetary VAT refunds have been systematized. An algorithm for the declared amount of budgetary VAT refunds has been developed. The conditions for exercising the exporter's rights to VAT refunds have been analyzed, and the procedure for confirming the legality of the application of the 0 percent tax rate and tax deductions for tax when exporting agricultural products has been clarified. A methodology has been developed for checking the legality of the application of the 0 percent tax rate and VAT deductions for the export of agricultural products. The mechanism of budgetary VAT refunds to agricultural producers has been improved in order to comply with the objectives of the state economic policy in agriculture.

Keywords: Budget refund; Value added tax; Agricultural producers (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ist:iujecs:v:64:y:2021:i:0:p:279-296

DOI: 10.26650/JECS2021-879534

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