Melnyk S. Mechanisms of Reforming the VAT in Foreign Financial Policy of the State

The object of the study is the reform of VAT in the country's external financial policy. The aim of the work is the development of theoretical and methodological provisions and scientific and practical recommendations on the mechanisms of reforming the value-added tax in the country's external financial policy. The methods of research are: abstract-logical method and structural-functional approach; analysis and synthesis, methods of induction and deduction; comparative analysis, grouping, summary, statistical analysis. The scientific novelty consists in the obtained results is the further development of theoretical and scientific and methodological provisions on the justification of VAT reform mechanisms in the country's external financial policy. Scientific and methodical approach to the assessment of the effects of changes in the effective rate of VAT on the receipt of this tax to the budget were improved in the research. There has been further development: grouping of problems of using VAT in Ukrainian financial policy on the basis of elements of its structure, determination of place and subjects of taxation, use of fraudulent schemes; a complex of directions for VAT reform in the external financial policy of Ukraine