Budgetary VAT Compensation as a Tax-Budgetary Tool for Fiscal Consolidation in Public Finances

Budgetary VAT Compensation as a Tax-Budgetary Tool for Fiscal Consolidation in Public Finances

Thanks to its tools, the VAT budget reimbursement mechanism contributes to the implementation of fiscal consolidation in public finances; however, it still needs to be studied as an object of scientific research. The purpose of the article is to reveal the essence of fiscal consolidation in the VAT...

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Bibliographic Details
Main Authors: Viktor Synchak, Yuriy Yarmolenko
Format: Article
Language:deu
Published: Institute of Accounting and Finance 2024-12-01
Series:Облік і фінанси
Subjects:
value-added tax
tax system
tax burden
state budget
budgetary and tax instruments
budgetary vat refund
fiscal and budgetary instrument
budget refund arrears
state debt
guaranteed state debt
fiscal consolidation
public finances
Online Access:http://www.afj.org.ua/pdf/1105-byudzhetne-vidshkoduvannya-pdv-yak-podatkovo-byudzhetniy-instrument-fiskalnoi-konsolidacii-v-publichnih-finansah.pdf
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