Problem aspects of VAT refunds at the current stage

Ponomaryova, Vlada
Artyukh, Oksana

Odessa National Economic University 26 Pushkinska str., 65014, Odessa, Ukraine

Ponomaryova, V. & Artyukh, O. (2022) Problem aspects of VAT refunds at the current stage. Socio-Economic Problems and the State (electronic journal), Vol. 27, no. 2, pp. 153- 160. URL: http://sepd.tntu.edu.ua/images/stories/pdf/2022/22pvsnse.pdf

2(27)

Dec-2022

Nov-2022

4-Jan-2023

Ternopil Ivan Puluj National Technical University

UA

Ternopil

https://orcid.org/0000-0003-3172-4872
https://orcid.org/0000-0002-8845-8002

https://doi.org/10.33108/sepd2022.nom2.153

336.22

E62
Н25

value added tax
budget refund
tax administration
tax credit
tax control
operations of unjustified VAT refund

8

153-160

153

160

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.

The authors received no direct funding for this research.

http://elartu.tntu.edu.ua/handle/lib/40064

2223-3822

Socio-Economic Problems and the State

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Article

Scientific Journal "Socio-Economic Problems and the State", Vol.27, No.2