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In order to determine the problematic aspects of VAT refund at the current stage, it is proved in the article that VAT is a budget-forming tax in the system of Ukraine’s state finance, which significantly affects the financial and economic activity of economic entities. Therefore, an important aspect of the research within the scope of this publication is the determination of the essence of the VAT refund; outlining its features in the domestic taxation system; identification of problematic aspects of the VAT refund, including the one during the martial law period in the country; search for ways to improve tax administration in terms of the VAT refund. In order to solve the tasks, the normative requirements for reimbursement of VAT from the budget in the relevant directions are considered in the article; the total volume of budgetary VAT refunds in Ukraine in the dynamics of years, the specific weight of refunds in certain regions of Ukraine, the amounts of declared VAT refunds that were rejected as a result of tax control and the reasons for such deviations are analyzed. When verifying the correctness of the VAT refunds, the problematic aspects faced by the control authorities are identified, and the operations of taxpayers that lead to improper VAT refunds due to unjustified overestimation of the VAT tax credit (for example, when making fictitious exports, importing goods at reduced prices, when creating fictitious enterprises, etc.). At the same time, it is noted that due to the introduction of a more transparent VAT refund mechanism using the Register of applications for the refund of the budgetary VAT refund, the administration of this tax has improved, which contributed to the reduction of corruption and the creation of equal conditions for all VAT payers. For improving the VAT refund mechanism, it is proposed to develop a set of measures in the tax administration system aimed at strengthening control over the legality of VAT refund applications based on documentary confirmation of VAT amounts. It is stated that at the same time it is worth taking into account the legislative innovations regarding VAT administration and constantly studying the dynamics of tax changes during martial law. [ABSTRACT FROM AUTHOR]

Despite the existence of state programs and privileges in Ukraine aimed at supporting veterans, there are a number of obstacles to their implementation. The current state of legislative regulation of charity in Ukraine does not ensure access of people to charitable assistance and does not ensure observance of the right to social protection and support, health care, safe life and health, etc. The purpose of this article is to highlight the peculiarities of taxation by value added tax the transactions for provision (obtaining) of charitable assistance by participants of Anti-Terrorist Operations (Joint Forces Operation), as well as developing directions for improving VAT taxation. The low level of business stimulation for volunteering or targeted charity reflects the lack of such activity at some of Ukraine's largest enterprises. An analysis of the status of provision by material assistance to combatants and members of their families pointed out the need to develop new directions of business stimulation or increase the number of state programs to support citizens who protect the territorial integrity of Ukraine. After examining the norms of the Tax Code of Ukraine regarding the taxation of VAT transactions, the main areas of economic activity of business entities that are exempt from VAT are established: transactions on supply of rehabilitation equipment and vehicles for persons with disabilities, food supply transactions, provision of property, communal services, etc. in rehabilitation institutions at the expense of state funds, provision of charitable assistance by charitable organization, supply of agricultural products by agricultural producers to labor and war veterans, rehabilitated citizens, disabled persons and others. The directions of improvement of the tax system in the part of VAT are suggested by introducing a number of privileges, such as: allowing to include in the tax credit on VAT amounts paid by business entities to suppliers when purchasing services, which will later be transferred in the form of charitable assistance to ATO (JFO) participants; not to include VAT in the price of goods, works, services purchased by participants ATO (JFO) or members of the families of deceased ATO (JFO) participants. [ABSTRACT FROM AUTHOR]

The aim of the article is to study the issues of analysis, modeling with the purpose of forecasting the payment of value added tax (VAT) on goods, works and services imported as imports into the customs territory of Ukraine. The reliability and validity of the planned VAT rate depend on the assessment of the status, forecast, seasonality and trends of economic and social development. The purpose of the work is to analyze and systematize the methodology for modeling VAT revenues from imports, justify the use of the econometric method and develop an adequate ARIMA model. It application is possible in the long term as well as smaller periods of time, which is relevant for monitoring and control of tax revenues. The study revealed the main factors influencing the application of the ARIMA model when modeling VAT revenues from imports. The resulting regression model in STATISTICA linked the variables with an accurate approximation. [ABSTRACT FROM AUTHOR]

Modern economic conditions in Ukraine are characterized by an excessive level of tax burden on business and the instability of tax legislation, which hinders the development of entrepreneurial activities of business entities. Therefore, one of the main factors of business growth is the creation of an effective and flexible mechanism for optimizing the tax burden at the enterprise level. The purpose of the article is to systematize the existing methods of management of tax burden on value-added tax at the enterprise Level, as well as to substantiate possible ways to optimize tax payments for VAT. The features of the formation of the tax burden on the activities of business entities were disclosed in the context of reforming the tax system of Ukraine. For the purpose of effective management of the value added tax burden at the enterprise, it was proposed: to organize a system of constant monitoring of the balance of funds on the electronic account, which is open for each VAT payer, in the electronic VAT administration system; to organize a control system under contracts for the receipt of commodity values (services); to establish partnerships with contractors-suppliers and buyers. In addition, to reduce the tax burden on VAT in the activities of business entities, the following measures have been proposed: to develop a calendar-schedule of payments and purchases; to coordinate advance payments and purchases with suppliers; to draw up a plan-calendar for registering your own tax invoices (tax liability) and received from the supplier (tax credit); to establish contractual relations with contractors-suppliers from the conditions of payment and registration of tax invoices stipulated in the contract. [ABSTRACT FROM AUTHOR]

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Copyright of Financial & Credit Activity: Problems of Theory & Practice is the property of University of Banking of the National Bank of Ukraine 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 authors have defined and revealed the mechanism for collecting personal income tax, value added tax, single tax relating to health care sector in Ukraine and their analogues in other countries. Special attention has been paid to the problems in this field in Ukraine and the ways of their solution have been suggested. It has been proved that the mechanism of legal regulation of assessed taxation in the health care sector in Ukraine needs to be improved. Taking into account international experience, the authors have offered to amend the Tax Code of Ukraine on: the use of tax incentives of state support (USA); progressive assessed taxation of individual income (Spain, Germany, Poland, Slovakia, etc.); value added tax rates and benefits (USA, France, Hungary) and so on.