FEATURES OF VAT TAХ CONTROL: КEУ CHALLENGES AND POSSIBLE SOLUTIONS |
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Author |
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In heading |
Law; | ||||
Signed print |
27.11.2025 | Issues number |
2025 - № 4 (63) | Page |
31-43 |
Type of articles |
Scientific article | Code UDK |
347.73: 336.22 | ISSN print |
2411-5584 |
Abstract |
Abstract. Тhis article examines the specific characteristics of tax control over value added tax (VАТ) in Ukraine. VАТ constitutes one of the principal indirect taxes and represents a major component of state budget revenues. Its administration -particularly the legislatively prescribed mechanism of budgetary VАТ refund - requires rigorous and effective tax control, which is frequently associated with a range of systemic issues. Special attention is devoted to the systemic challenges arising, inter alia, from the introduction of automated VАТ administration systems. Тhe article discusses the operation of automated monitoring mechanisms, desk audits of VАТ refund claims, and documentary audits assessing the factual reality of transactions. It provides an in-depth analysis of key practical problems encountered in the blocking of tax invoices under SMKOR. Тhe article proposes several measures to improve the VАТ control framework, including increasing transparency of SMKOR criteria, prioritizing the economic substance of transactions over formal indicators, and accelerating refunds for compliant taxpayers through the introduction of post-audit mechanisms. Тhe study concludes that achieving effective VАТ revenue collection requires a balanced approach that reconciles the fiscal interests of the state with the protection of taxpayers' rights through a shift to genuinely risk-oriented tax control. | ||||
Keywords |
tax authorities, tax control, tax procedures, tax administration, value added tax, budgetary refund, blocking of tax invoices, tax planning, tax burden, taxpayer rights protection. | ||||
Reviewer |
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External reviewer |
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Article in PDF |
Visnik Ekonom teor_4_2025_Maryniv | ||||
Bibliography |
Maryniv, N. А. (2025). Osoblyvosti podatkovoho kontroliu podatku na dodanu vartist: osnovni problemy ta shliakhy yikh vyrishennia [Features of VАТ tax control: key challenges and possible solutions]. Ekonomiсhna teoriia ta pravo - Eсonomiс Theory and Law, 4(63), 31--43. DOI: https://doi.org/10.31359/2411-5584-2025- 63-4-31 [in Ukrainian]. | ||||
Code DOI |
https://doj_org/1О_31359/2411-5584-2О25-63-4-31 | ||||
This post is also available in: Ukrainian
18.06.2026
