The exemptions on the tax for added value as a tool for regulation of social and economic development in Ukraine
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 2, Issue
Abstract
The article is devoted to the study of the effect of VAT exemptions on social and economic processes in Ukraine. An empirical analysis of the granting of benefits in the sectoral and regional contexts has been carried out. It was found that the transformation in the mechanism of granting benefits to the Ukrainian agro-industrial complex adversely affected its development, but they had a positive fiscal effect. The necessity of ensuring the observance of the principle of transparency when granting VAT benefits is argued. It is proved that the VAT exemptions increase the imbalance in the development of the regions. It is proposed to use VAT exemptions as built-in shock absorbers to influence the economic conjuncture.
Authors and Affiliations
Vira Petrivna Khomutenko, Alla Khomutenko
Keywords
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