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Peculiarities of the formation and movement of VAT in the state budget and in the companies' economic turnover

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  • V. Balitska, O. Korotkevych

Abstract

The authors provide new approaches to forecasting and administering the value-added tax with due account to its movement in the prices for goods and services of final and intermediate consumption. The article defines the main criteria of tax base on the domestic market, such as 'tax liabilities' and tax credit'. and gives a detailed highlight of the methodological approaches to VAT calculation and their impact on its productivity.

Suggested Citation

  • V. Balitska, O. Korotkevych, 2007. "Peculiarities of the formation and movement of VAT in the state budget and in the companies' economic turnover," Economy and Forecasting, Valeriy Heyets, issue 2, pages 57-74.
    • Handle: RePEc:eip:journl:y:2007:i:2:p:57-74
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