Kulyk P. Fiscal Capacity of Value-Added Tax(VAT) in Ukraine and its Implementation

The object - a system of financial and economic relations, resulting in the formulation and implementation of fiscal VAT goal - to deepen the theoretical background for determining and evaluating fiscal capacity VAT with further justification of practical areas of its building and implementation in Ukraine; methods - dialectical, monographic, expert assessments, grouping, economic-statistical, comparative and structural analysis, analysis and synthesis; Novelty - improved mechanism for VAT, under which tax at the rate of 20% should be applied, including operations sales (import) goods / services buyers (importers) are not subject to VAT, including end users, and for transactions Sales (import) of goods / services VAT payers shall apply a zero tax rate. This will improve the effectiveness of fiscal capacity VAT; Results - solved a scientific problem, is to deepen the theoretical background for determining and evaluating fiscal capacity VAT with further justification for its practical direction and implementation capacity in Ukraine; put into practice the Ivano-Frankivsk Regional Council; Department of Finance Ivano-Frankivsk regional state administration; Main Department of Civil Service in fiscal Ivano-Frankivsk region, as well as in the educational process of the National University of the State Tax Service of Ukraine; industry - economic.