000			01993nab a2200301 c 4500
003			ES-MaIEF
005			20181031123721.0
007			ta
008			180928s2018 ne |||woo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_966669 _aGetmantsev, Danil
245			_aElectronic VAT administration system in Ukraine _b : comparative analysis with the European Union _c Danil Gatmantsev
260			_c2018
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aVAT is one of the main sources of revenue for more than 160 states around the world. However, these states constantly have to improve their VAT systems in order to tackle the numerous cases of fraud. The EU VAT system applies in a harmonized way in all the Member States. However, the Member States still have some flexibility in the area of the fight against VAT fraud. In Ukraine, there is a full-scale electronic VAT administration system in place, entailing the drawing up of VAT invoices by taxable persons (suppliers) and their being recorded in a state register, setting up special accounts to pay the VAT, preliminary monitoring of conducted transactions reflected in tax invoices, and automatic refunds of VAT amounts upon taxable persons' applications. In this article, the author makes a comparative analysis of the Ukrainian and the EU (and selected Member States') VAT administration systems and identifies their current strengths and weaknesses.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_948197 _aRECAUDACION
650		4	_97307 _aADMINISTRACION TRIBUTARIA
650		4	_962126 _aADMINISTRACIÓN ELECTRÓNICA
650		4	_941877 _aDERECHO COMPARADO
650		4	_913268 _aUCRANIA
650		4	_948644 _aUNION EUROPEA
773	0		_9151529 _oIVM _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 29, n. 5, September/October 2018, p. 179-184
856			_uhttps://online.ibfd.org/kbase/
942			_cRE
999			_c139197 _d139197