Buryakovs'kyj V. A machinery of value added tax adaptation for market transformations.

Payers of VAT (value added tax) in various branches and of various forms of property in Dnepropetrovsk region, study of taxes economic origin and the mechanism of their use in the practice of budget profit part formation, development of theo-retical and methodological fundamentals of taxation as the key factor of economic growth. Systematic and logical analyses, economic and mathematic simulation, methods of a mathemati-cal statistics. Theoretical propositions and methodological fun-damentals of nondirect taxation potential in transitional econ-omy have been grounded and developed. Methods were worked out and VAT branch rates as well as the mechanism of VAT charging and paying without repeated taxation were defined. Included in the draft of departmental Tax Code of Ukraine. Fa-cilitate the decrease of tax capacity and the activization of eco-nomic activity. Areas of application: state control of economy, process of education