АНАЛІЗ СИСТЕМИ ПІЛЬГ З ПДВ ТА ВТРАТ БЮДЖЕТУ // Analysis of the system of VAT benefits and losses to the budget

In the article the analysis of the tax system, which is used inUkraine. Substantive provisions of the Tax code ofUkraine, which regulate the issue of tax benefits, the list of benefits in accordance with the Code. Analysis of the approaches of the scientists-economists to the interpretation of the term “tax benefit”, changing the total number of tax privileges for 2009–2013 and the amount of benefits in the context of individual taxes. Noted that the current system of preferential taxation creates uneven tax burden on economic entities and is not effective in stimulating a lever for the development of those activities that they conduct. Analyzed budget losses as a result of preferential taxation in General and VAT, in particular, in connection with which it is shown that the solution of the problem of losses to the budget needs in science-based regulations and further research on the issues of fiscal institutional systems, which would minimize the loss of the state in the result of the application of preferential taxation. Проведено аналіз системи податкових пільг, що застосовується в Україні. Зазначено основні положення Податкового кодексу України, якими регулюється питання податкових пільг. Проаналізовано втрати бюджету внаслідок пільгового оподаткування, загалом, та ПДВ, зокрема.