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Budgetary Vat Refund To Agricultural Producers: Analysis Of National Tax And Customs Legislation

Author

Listed:
  • Yuriy Lupenko

    (Institute of Agrarian Economics of UAAS,Ministry of Finance of Ukraine, Ukraine)

  • Svitlana Andros

    (National Scientific Center «Institute of Agrarian Economics», Department of Financial and Credit and tax Policy, Ukraine)

  • Andriy Lupenko

    (State Mortgage Institution, Ukraine)

  • Yurii Yarmolenko

    (Khmelnytsky University of Management and Law named after Leonid Yuzkov, Kyiv, Ukraine)

Abstract

The purpose of the article is to analyze and assess the budgetary VAT refund to national agricultural producers and develop specific proposals for its improvement, taking into account the provision of a close relationship between tax and customs legislation in agriculture. Conceptual approaches to the essence of budgetary VAT refunds have been systematized. An algorithm for the declared amount of budgetary VAT refunds has been developed. The conditions for exercising the exporter's rights to VAT refunds have been analyzed, and the procedure for confirming the legality of the application of the 0 percent tax rate and tax deductions for tax when exporting agricultural products has been clarified. A methodology has been developed for checking the legality of the application of the 0 percent tax rate and VAT deductions for the export of agricultural products. The mechanism of budgetary VAT refunds to agricultural producers has been improved in order to comply with the objectives of the state economic policy in agriculture.

Suggested Citation

  • Yuriy Lupenko & Svitlana Andros & Andriy Lupenko & Yurii Yarmolenko, 2021. "Budgetary Vat Refund To Agricultural Producers: Analysis Of National Tax And Customs Legislation," Journal of Economy Culture and Society, Istanbul University, Faculty of Economics, vol. 64(64), pages 279-296, December.
    • Handle: RePEc:ist:iujecs:v:64:y:2021:i:0:p:279-296
    DOI: 10.26650/JECS2021-879534
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    References listed on IDEAS

    as
    1. Youssef Benzarti & Dorian Carloni & Jarkko Harju & Tuomas Kosonen, 2020. "What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes," Journal of Political Economy, University of Chicago Press, vol. 128(12), pages 4438-4474.
    2. Leon Bettendorf & Sijbren Cnossen, 2015. "The Long Shadow of the European VAT, Exemplified by the Dutch Experience," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(1), pages 118-139, March.
    Full references (including those not matched with items on IDEAS)

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