Articles by : Melnyk T. № 4/2004
Professional discussions on taxation problems
MELNYK T.
Improvement of taxation in the sphere of foreign trade operations
| Ekon. prognozuvannâ 2004; 4:71-78 | |
ABSTRACT ▼
The author analyses the reason of the low fiscal activity of the VAT, in particular, non-monetary settlements, numerous exemptions, budget arrears on VAT to exporters, and justifies measures to improve taxation of foreign trade operations.
Keywords:
| Article in Ukrainian (pp. 71 - 78) | Download | Downloads :250 |
REFERENCES ▼
1. Zakon Ukrainy "Pro podatok na dodanu vartist" vid 03.04.1997 r. № 168 97-VR , Vidomosti Verkhovnoi Rady Ukrainy, 1997, № 21, St. 156.
2. Zakon Ukrainy "Pro poriadok pogashennia zobov’iazan platnykiv podatkiv pered biudzhetamy ta derzhavnymy tsilovymy fondamy" vid 21.12.2000 r. № 2181-III , Vidomosti Verkhovnoi Rady Ukrainy, 2001, № 10, St. 44.
3. Zakon Ukrainy "Pro obig vekseliv v Ukraini" vid 05.04.2001 r. № 2374-III , Vidomosti Verkhovnoi Rady Ukrainy, 2001, № 24, St. 128.
4. Rozporiadzhennia Kabinetu Ministriv Ukrainy "Pro mytne oformlennia litakiv, yaki tymchasovo vvoziatsia na mytnu terytoriiu Ukrainy" vid 23.04.2001 r. № 140-r , Ofitsiynyi visnyk Ukrainy, 2001, № 17, St. 761.
5. Rozporiadzhennia Kabinetu Ministriv Ukrainy "Pro mytne oformlennia sidelnykh tiagachiv" vid 26.07.2002 r. № 423-r, Liga Biznes Inform.
6. Rozporiadzhennia Kabinetu Ministriv Ukrainy "Pro skhvalennia Kontseptsii znachnogo zmenshennia kilkosti peredbachenykh zakonodavstvom podatkovykh pilg, sho nadaiutsia u razi vvezennia tovariv na mytnu terytoriiu Ukrainy" vid 26.09.2001 r. № 458-r , Ofitsiynyi visnyk Ukrainy, 2001, № 40, St. 1811.
7. Mizhnarodna Konventsiia pro sproshennia i garmonizatsiiu mytnykh protsedur, Liga Biznes Inform.
8. Kuksa V. NDS na "planete obez`yan", ili kak funkcioniruet odin iz tonchajshikh v mire ekonomicheskikh instrumentov v period pervichnogo nakopleniya kapitala , Zerkalo nedeli, 2004, № 40.
9. Pynzenyk V. Ukrainski vybryky PDV , Dzerkalo tyzhnia, 2003, № 49.
10. Panasiuk B. Podatkovyi kodeks , barometr stanovysha u suspilstvi, Ekonomika Ukrainy, 2002, № 12.
11. Sovremennyj NDS Lajam Ebrill, Majkl Kin, Zhan Pol` Boden, Viktoriya Sammers, Per. s angl, M., Yzd. "Ves myr", 2003, 274 s.
12. Sokolovska A.M. Podatkova systema Ukrainy, teoriia ta praktyka stanovlennia, K., NDFI, 2001, 272 s.
13. Slepets V.N. Mezhdunarodnoe nalogooblozhenye, Odessa, "AstroPrynt", 2000, 248 s.
English
Русский 
Ukrainian 
