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Опубліковано: Середа, 17 червня 2020, 15:32
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22. REDUCTION OF THE VAT RATE ON FOOD IN UKRAINE: POSSIBILITIES AND EXPEDIENCY
https://doi.org/10.31073/foodresources2020-14-22
Lupenko Yurii, Tulush Leonid
Pages: 211-219
 
Abstract
The subject of the research is a set of theoretical and methodological provisions and methodological and organizational approaches to the formation of the mechanism of value added tax, in particular in the purity of the differentiation of its rates. The purpose of the article is the scientific elaboration of the possibilities and feasibility of introducing a reduced rate of value added tax on food in Ukraine as a way to ensure their economic affordability in conditions of low solvency of the population of Ukraine. Research methods. The results of the study are based on the application of a set of methods of scientific research and processing of scientific information of economic orientation: dialectical method of cognition and retrospective analysis, as well as grouping and generalization - in developing existing scientific approaches to understanding the functional characteristics of value added tax goods and services, as well as the generalization of the views of scientists on the model of collection of this form of universal excise duty, in particular the use of unified or differentiated rates; comparative analysis, grouping and generalization - in summarizing the existing experience of value added tax in European countries by analyzing the provisions of the basic Council Directive 112/2006 of the Council of the EU "On the common system of value added tax" and national legislation EU countries. Results. The significance of this form of taxation in the system of financial regulation of agro-industrial production is characterized, in particular through the use of its specific properties, which are realized through the application of special regimes of value added tax. It was found that most foreign scientists - experts on this issue emphasize that the current VAT system needs to be made more unified. Instead, most domestic experts insist on the differentiation of VAT rates - in particular, its reduction for food supplies. The possible economic consequences of the introduction of a reduced VAT rate on food in Ukraine are summarized. The types of agricultural products and foodstuffs for which it is expedient to introduce a reduced rate of value added tax are outlined. Scope of research results. The obtained results can be used by the legislative and executive authorities in the formation and evaluation of legislative initiatives aimed at improving the mechanism of value added tax in Ukraine, the implementation of European tax rules in domestic tax practice. Also, the results of the study can be used in further research on topical issues of agri-food development by financial professionals.
Keywords: value added tax, agriculture, food, tax mechanism, tax rate, tax liability, tax credit (deduction), affordability.
 
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