Amosha O. The mechanism for the added value taxation in Ukraine

Object of the study is a complex of financial and economic relations between the taxpayers, tax administration, legislative and executive bodies which arise in the process of the added value taxation. Objective of the study is substantiation of scientifical and methodical statements and recommendations as for improvement of the mechanism for the added value taxation in Ukraine. Methods of research include the theory of knowledge, methods of formal and dialectical logic, quantitative analysis, economic and mathematic simulation. Theoretical and practical results consist in working out the proposals for improvement of the mechanism for the added value taxation and for reforming the tax legislation. Novelty is further development of theoretical, scientifical and methodological statements which determine the ways for improvement of the mechanism for the added value taxation under economic transition of the Ukraine to trajectory of sustainable growth and integration of Ukraine into international economic structures. Degree of introduction is Ministry of Economy and European Integration of Ukraine, Centre of Legislative Initiatives under the Donetsk regional Council. Sphere of application cover the Ministry of finance, tax administration.