Oksenyuk O. Fiscal efficiency of value added tax in the Ukrainian economy.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0416U001351

Applicant for

Specialization

  • 08.00.08 - Гроші, фінанси і кредит

18-02-2016

Specialized Academic Board

Д 35.051.01

Ivan Franko National University of Lviv

Essay

The concept of VAT fiscal efficiency was specified, a set of indicators to measure the fiscal efficiency of the tax was proposed, their values were defined and indicators were assessed for VAT in the Ukrainian economy. The order of VAT refunds in terms of priority and in terms of applicants eligibility to established criteria was recommended. Ways to improve the fiscal efficiency of VAT were identified on the basis of the assessment, taking into account international experience in tax.

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