Payanok T. There is efficiency of value-added tax and directions of his reformation in Ukraine

Object - a mechanism of VAT functioning is in the system of state finances; purpose - expansion of scientific methodological bases and practical recommendations in relation to perfection of VAT functioning with the purpose of its efficiency increasing; methods - scientific and special methods of cognition, scientific abstraction, qualitative analysis and synthesis, inductions and deductions, methods of quantitative analysis of economic indicators, regression analysis and economical-mathematical modeling; novelty - complex approach is first offered and the estimation of level of the state budget filling is carried out due to VAT and profit tax of enterprises on condition of diminishing of basic rate of VAT; the assessment of risk of VAT planning and other budgenerating taxes is carried out, dependence of budgetary risk from the error of planning of separate macroeconomic indexes is identified; results - are grounded recommendations in relation to providing of the complex approach to determination of directions of VAT reformation with the purpose of its efficiency increasing, application of regulator function of taxes by activation of market mechanisms, diminishing of tax burden, for the improvement of living standards of underprovided population; it is implemented in practical activity of Department of government service of fighting against economic criminality of MVS of Ukraine; Ministry of finance of Ukraine, Research center from the problems of taxation of the National university of state tax service department of Ukraine and also in the educational process of the National university of state tax service department of Ukraine at preparation of the training methodology materials and teaching of disciplines of "Statistics" and "Econometrics"; National university of bioresources and nature management of Ukraine at preparation of the training methodology materials and teaching of disciplines the "Financial management" and "Economic risk"; industry - economics.