Адміністрування податку на додану вартість в Україні: проблеми та перспективи розвитку
Ключові слова:
адміністрування податків; податок на додану вартість; електронне адміністрування ПДВ; податковий кредит; податкове зобов’язання; відшкодування ПДВ.
Анотація
В статті узагальнено теоретичні засади щодо визначення сутності понять адміністрування податків та податку на додану вартість. Спираючись на аналіз нормативно-правової бази, розглянуто механізм електронного адміністрування податку на додану вартість, виявлено основні проблеми. Проаналізовано порядок реєстрації податкової накладної/розрахунку коригування у Єдиному реєстрі податкових накладних та останні зміни щодо штрафних санкцій за його порушення.
Завантаження
Дані завантаження ще не доступні.
Посилання
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2. Shalіmova, N.S. & Magopets', O.A. Sutnіst' ta zagal'nі printsipi admіnіstruvannya podatkіv [The essence and general principles of tax administration], 358-368. Retrieved from: http://dspace.kntu.kr.ua/jspui/bitstream/ 123456789/2400/1/66.pdf [in Ukrainian].
3. Chyzh, V.I (2016). Podatkove administruvannia yak sposib zabezpechennia ekonomichnoi bezpeky rehionu [Administration data as a way to ensure economic security in the region]. Еkonomika i pravo - Economics and law, 2 (44), 47-52. [in Ukrainian].
4. Fedosov, V., Oparin, V. & Lovochkin, S. (2002). Finansova restrukturyzatsiia v Ukraini: problemy i napriamky. [Financial restructuring in Ukraine: problems and directions]. Кyiv: KNEU [in Ukrainian].
5. Krysovatyi, A.I. (2005). Teoretyko-orhanizatsiini dominanty ta praktyka realizatsii podatkovoi polityky v Ukraini [Theoretical and organizational dominants and practice of tax policy implementation in Ukraine]. Ternopil: Kart-blansh [in Ukrainian].
6. Bechko, P.K. & Lysa N.V.(2000). Podatkovyi menedzhment [Tax management]. Kyiv: Tsentr uchbovoi literatury [in Ukrainian].
7. Peronko, I. A. & Krasnitskiy, V. A. (2000). Nalogovoe administrirovanie [Tax ad-ministration].Nalogovyy vestnik - Tax Bulletin, 10, 22.[in Russian].
8. Andrushchenko, V.L. (2003). Fiskalne administruvannia yak nauka i mystetstvo [Fiscal administration as science and art]. Finansy Ukrainy - Finance of Ukraine, 6, 27-35. [in Ukrainian].
9. Melnyk, V.M. (2003). Problemy teorii ta praktyky administruvannia podatkiv v Ukraini [Problems of data administration theory and practice in Ukraine]. Aktualni problemy ekonomiky - Current economic problems, 5, 40-43. [in Ukrainian].
10. Nikitshyn, A.O. (2010). Administruvannia podatkiv v umovakh finansovo-ekonomichnoi kryzy [Data administration in the conditions of financial and economic crisis]. Finansy Ukrainy – Finance of Ukraine,1, 38-45.[in Ukrainian].
11. Voronov, A.M. (2012). Nalogovoe administrirovanie: administrativno-pravovoy aspekt [Tax administration: administrative-legal aspect]. Voprosy ekonomiki i pravo - Issues of economics and law,10. [in Russian].
12. Podolianchuk, O.A. (2017). Podatok na dodanu vartist: sutnist ta stan pervynnoho obliku [Value added tax: the nature and state of primary accounting]. Ekonomika, finansy, menedzhment:aktualni pytannia nauky i praktyky - Economics, finance and management: current issues of science and practice, 1, 82-102. Retrieved from: http://repository.vsau.org/getfile.php/13017.pdf [in Ukrainian].
13. Bondaria, M.I. & Lysenko, N.M. (2014). Oblik i zvitnist pidpryiemstv u systemi opodatkuvannia [Accounting and reporting of enterprises in the taxation system]. Kyiv: DNNU [in Ukrainian].
14. Mochernyi, S.V. (Ed.). (2001). Ekonomichna entsyklopediia [Economic encyclopedia] (Vols 1-3). Кyiv : «Akademiia» [in Ukrainian].
15. Okseniuk, O.I. (2015). Fiskalna efektyvnist podatku na dodanu vartist vekonomitsi Ukrainy [Fiskalna efektyvnist podatku na dodanu vartist vekonomitsi Ukrainy]. Doctor’s thesis. Lviv [in Ukrainian].
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17. Khodykina, A.A. & Burkovska, A.V. (2015). Aktualni tendentsii obliku rozrakhunkiv z podatku na dodanu vartist [Current trends in accounting for value added tax calculations]. Hlobalni ta natsionalni problemy ekonomiky - Global and national economic problems, 8,1196-1199. [in Ukrainian].
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21. Letter of the State Fiscal Service of Ukraine № 1389/6 /99-99-19-03-02-15 “On consideration of the appeal”(2016, January 26). Retrieved from: http: //sfs.gov.ua /baneryi /podatkovi- konsultatsii /konsultatsii-dlyayuridichnih-osib/66280.html [in Ukrainian].
22. The procedure for maintaining the Unified Register of Tax Invoices, approved by the Resolution of the Cabinet of Ministers of Ukraine of December №1246 (2010, December 29). Retrieved from: http: //zakon3.rada.gov.ua/laws /show/1246-2010-п [in Ukrainian].
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26. Law of Ukraine on the amendments to the Tax Code of Ukraine to improve tax administration, eliminate technical and logical inconsistencies in tax legislation №466 (2020, January 16). Retrieved from: https://zakon.rada.gov.ua/go/466-20 [in Ukrainian].
27. Resolution of the Cabinet of Ministers of Ukraine, Deiaki pytannia elektronnoho administruvannia podatku na dodanu vartist № 569[Some issues of electronic administration of value added tax № 569] (2019, October 16). Retrieved from: http://zakon3.rada.gov.ua/laws/show/569-2014-п [in Ukrainian].
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Переглядів анотації: 471 Завантажень PDF: 381 Завантажень PDF: 72
Опубліковано
2020-11-05
Як цитувати
(1)
Оніщенко, Г. Адміністрування податку на додану вартість в Україні: проблеми та перспективи розвитку. fp 2020, 195-204.
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Статті
