Matukhno M. System of VAT' tax administration in Uraine: condition and development perspectives

The object - the process of administration of value added tax, the purpose - to deepen the theoretical and methodological principles of research administration system of VAT based on analysis of state and development prospects of development of scientific and practical recommendations to improve the effectiveness of its functioning; methods - scientific abstractions, analysis and synthesis, comparison, economic and mathematical, inductive; Novelty - improved administration of the VAT system in terms of process control his return from the budget based on the expected average rate of refund at the macro level (the target value of this indicator is 30% of the budget amounts cplachenoho tax). This allows effective monitoring of current compensation, which is important both because of the need for planning budgetary resources and tax revenues, and the prevention of risks refund formed by the fictitious tax credit; results - the main provisions of the thesis, the findings and recommendations have practical value for solving problems related to improving the efficiency of the administration of LDPE in Ukraine; introduction - put into practice LLC "Kolchuga Plus" and the State Tax Inspectorate in the Leninsky district. Mindohodiv PG Dnipropetrovsk in Dnipropetrovsk region, as well as in the educational process of the National University of the State Tax Service of Ukraine; industry - economic.