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Information × Registration Number 0216U009018, 0115U003000 , R & D reports Title Analysis of features of the administration of various forms of universal excise popup.stage_title Head Serebrianskyi Dmytro, Registration Date 16-09-2016 Organization National university of state tax servise of Ukraine popup.description2 Research report in 2 parts: 485 p., 39 fig., 47 tab., 9 Applications 30 Table. 18 formulas 398 sources. The object of study - economic relations arising between the state and individuals and legal entities in the universal administration of excise taxes. Subject of research - theoretical and practical aspects of the regulation and administration of universal excise taxes at the current stage of economic development. The purpose of research - a comparative analysis of peculiarities of legal regulation and administration of excise universal in various forms, including hybrid, and the development of proposals to improve the process of consumption taxes in Ukraine. Research methods - methods of analysis and synthesis, induction and deduction, logic synthesis results, economic and mathematical modeling, etc. Today an important part of the tax systems of the world are universal excise duties, which include value added tax (hereinafter - VAT), sales tax, sales tax, and combinations thereof. Among the most popular in the world is the value added tax. At the same time decrease recently intensified fiscal efficiency of VAT on improving VAT administration in modern economic and institutional conditions of Ukraine. In this work the theoretical and conceptual bases of operation of VAT in t. H. The structure of added value as an object of taxation; The features of VAT taxation of small and medium enterprises; The development of legal regulation of VAT in the European Union (hereinafter - EU); The possible scenario of reforming the European VAT due to changes in its rates; The features provide tax benefits for the studied entities. In the result of the research work (hereinafter - research) offered directions and prospects of Ukraine to harmonize legislation with EU legislation in the field of VAT and based on the results of economic and mathematical modeling, and recommendations on the feasibility of using alternative system of universal excise taxes in Ukraine. The results of research are reflected in scientific and analytical report "Universal excise taxes: theory and perspective for Ukraine." Product Description popup.authors Андрущенко В. Л. Вдовиченко А. М. Зубрицький А. І. Мельник Я. Р. Селіна І. В. Серебрянський Д. М. Смірнова О. М. Соколовська О. В. Стадник М. В. Трубіна М. В. Турянський Ю. І. Федчишин Ю. А. Царенко Т. Б. Чеховська І. В. popup.nrat_date 2020-04-02 Close