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Information × Registration Number 2115U003095, Article popup.category Стаття Title popup.author popup.publication 01-01-2015 popup.source_user Сумський державний університет popup.source http://essuir.sumdu.edu.ua/handle/123456789/43878 popup.publisher Запорізький національний університет Description Стаття присвячена дослідженню питання визначення та встановлення ставки податку на додану вартість та порівняння даного елемента податкової системи Румунії, Франції, Люксембургу та України. Проаналізований світовий та український досвід застосування податку на додану вартість. У сучасному світі непрямі податки (а саме – податок на додану вартість) є основним джерелом податкових надходжень розвинених країн. Статья посвящена исследованию вопроса определения и установления ставки налога на добавленную стоимость и сравнению данного элемента налоговой системы Румынии, Франции, Люксембурга и Украины. Проанализирован мировой и украинский опыт применения налога на добавленную стоимость. В современном мире косвенные налоги (а именно – налог на добавленную стоимость) являются основным источником налоговых поступлений развитых стран. The article investigates the issue of defining and setting tax rates as part of the tax system. Disclosure concepts studied rates of VAT and comparison of the element of the tax system in Romania, France, Luxembourg and Ukraine. The analysis of the tax systems of the above countries for payment and charging of value added tax. Bake defined issues of tax. Investigated the tax base and system principles currently applicable in international economic relations. Analyzes the international and Ukrainian experience of value added tax. In today's world indirect taxes (and full - the value added tax) is the main source of tax revenue and are in most countries and is part of the tax system in almost all industrialized countries. For decades the functioning of the VAT already accumulated enough information how to improve the tax and now many countries are in the process of reform. Among the most common reform goals are: setting lower rates of VAT on essential goods, simplifying administration and payment combating evasion, adapting VAT to speed up the integration process and so on. Given the Ukrainian realities, reforming the VAT appropriate to carry through differentiation of rates (and full - the introduction of increased rates of VAT) depending on taxable essential goods (food services, catering and hotel services) and home luxury cars. Therefore, Ukraine should focus on international experience, particularly in countries such as Romania, France and Luxembourg, as they developed building civil society, sustainable economic development and prerequisites of really economically developed country. I borrowed some experience in the taxation of these countries, Ukraine has the opportunity to trial and error to implement their experience in managing indirect taxes, and as a result achieve sustainable and rapidly developing state of the economy in the country. popup.nrat_date 2025-05-12 Close