Samaricheva T. Value added tax in the pricing system of dairy enterprises.

The thesis is devoted to the deepening of theoretical and methodological foundations and the development of practical recommendations for improving the value added tax in the pricing system of dairy enterprises. For this purpose, the essence of the value added tax and methods of its calculation in the pricing system, the content and place of value added in the selling price and the object of taxation, especially the administration of VAT of dairy enterprises have been considered. The main trends in the formation of tax credit and tax obligation for value added tax of dairy enterprises have been analyzed. The level of influence of VAT on total demand and total supply in the dairy market is determined. Macroeconomic models are used to determine the distribution of the tax obligation and the VAT burden between producers and consumers of the main types of dairy products.