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Copyright of Economy of Industry is the property of National Academy of Sciences of Ukraine, Institute of the Economy of Industry and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Economy of Industry is the property of National Academy of Sciences of Ukraine, Institute of the Economy of Industry and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Economy of Industry is the property of National Academy of Sciences of Ukraine, Institute of the Economy of Industry and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Economy of Industry is the property of National Academy of Sciences of Ukraine, Institute of the Economy of Industry and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Economy of Industry is the property of National Academy of Sciences of Ukraine, Institute of the Economy of Industry and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Economy of Industry is the property of National Academy of Sciences of Ukraine, Institute of the Economy of Industry and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Economy of Industry is the property of National Academy of Sciences of Ukraine, Institute of the Economy of Industry and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Economy of Industry is the property of National Academy of Sciences of Ukraine, Institute of the Economy of Industry and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Economy of Industry is the property of National Academy of Sciences of Ukraine, Institute of the Economy of Industry and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Economy of Industry is the property of National Academy of Sciences of Ukraine, Institute of the Economy of Industry and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Economy of Industry is the property of National Academy of Sciences of Ukraine, Institute of the Economy of Industry and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Despite the reputation of VAT as a convenient tool for accumulation of significant amounts of tax revenues to the budgets with relatively low administrative costs, the broad use of new information and communication technologies and the spread of e-commerce throughout the world considerably affects this tax's efficiency, increases the risk of non-taxation or double taxation of operations, made in the framework of international trade, and violates the principle of fairness between goods and services, traded (provided) offline and online. In this regard, this paper outlines the main list of issues, that arise when using VAT to ecommerce transactions (especially - international ones), and describes main approaches, that are planned to apply or are already applied by the leading countries in the context of economical development and e-commerce. In general, international organizations (OECD, EU) have confirmed that e-commerce transactions are subject to VAT on a destination principle, and all sellers must be registered for VAT purposes in the countries, where their clients are located. However, there are still problems of international co-operation and coordination, related to the VAT application to international transactions. For less developed countries, emerging economies, and countries, that are planning to become EU member-states (such as Ukraine), not only the problems of applying VAT to ecommerce transactions, which are not solved in the most developed countries, must be addressed, but also those, that impede their economic and social development. Based on the results of the analysis, the paper offers recommendations on improving the legislation on e-commerce taxation in Ukraine and general recommendations that should contribute to the development of this type of trade in the country. [ABSTRACT FROM AUTHOR]

Copyright of Economy of Industry is the property of National Academy of Sciences of Ukraine, Institute of the Economy of Industry and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Economy of Industry is the property of National Academy of Sciences of Ukraine, Institute of the Economy of Industry and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Economy of Industry is the property of National Academy of Sciences of Ukraine, Institute of the Economy of Industry and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Economy of Industry is the property of National Academy of Sciences of Ukraine, Institute of the Economy of Industry and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The paper studies the development of the Indian tax system since India became independent nation. We focus on how changes and developments in tax regulations and policies affect rapid economic growth in the country. Our focus is on direct and indirect taxes on industries in India and also on most important institutional tax problems. The key findings are as follows. Firstly, the Indian experience has shown that the tax liberalization in combination with other economic measures promote economic growth if focused not just on the general improvement of the institutional environment, but also on the accelerated development of material production industry. At the same time the existing shortcomings of the tax system is not a critical constraint to economic growth in the current period if, in principle, taxes are aimed at the development and broadly in line with local traditions of statehood. Secondly, the level of tax revenues in India nowadays is clearly inadequate to finance the state needs. At the same time, limiting its financial needs, the state contributes to the financial resources of economic entities. It is unlikely that India could surprise the world with such a high rate of economic growth if it had not happened the rethinking of the role of the tax system and its reform in order to create more favourable conditions for business. Secondly, the level of tax revenues in India nowadays is clearly inadequate to finance the state needs. At the same time, limiting its financial needs, the state contributes to the financial resources of economic entities. It is unlikely that India could surprise the world with such a high rate of economic growth if it had not happened the rethinking of the role of the tax system and its reform in order to create more favourable conditions for business. Thirdly, the implementation of tax solutions, which are considered as very effective from the perspective of the western theory and practice, has been faced with a lots of difficulties in specific institutional conditions of India. This fact is a strong confirmation that tax authorities cannot ignore or underestimate the influence of institutional and political factors on tax reform results. In many cases it turns out to be much stronger than the theoretical arguments and positive experience of other countries. And fourthly, the existing high tax rates do not reflect the actual tax burden. In the context of the formed institutional norms Indian business has developed and successfully applies its national recipe of tax burden optimization: through lobbying and using corruption schemes it achieves various tax preferences, as well as contributes to the preservation of the existing loopholes in the tax laws, and then legally avoids paying taxes. [ABSTRACT FROM AUTHOR]

Copyright of Economy of Industry is the property of National Academy of Sciences of Ukraine, Institute of the Economy of Industry and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Economy of Industry is the property of National Academy of Sciences of Ukraine, Institute of the Economy of Industry and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Economy of Industry is the property of National Academy of Sciences of Ukraine, Institute of the Economy of Industry and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Economy of Industry is the property of National Academy of Sciences of Ukraine, Institute of the Economy of Industry and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Economy of Industry is the property of National Academy of Sciences of Ukraine, Institute of the Economy of Industry and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Economy of Industry is the property of National Academy of Sciences of Ukraine, Institute of the Economy of Industry and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Economy of Industry is the property of National Academy of Sciences of Ukraine, Institute of the Economy of Industry and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)