СПЕЦИФІЧНІ ОСОБЛИВОСТІ ФУНКЦІОНУВАННЯ ПОДАТКУ НА ДОДАНУ ВАРТІСТЬ В АГРОПРОМИС- ЛОВОМУ ВИРОБНИЦТВІ УКРАЇНИ

Abstract

Кey words: value-added tax (VAT), economic essence of VAT, functional
orientation, general properties, specific properties, tax administration.
Summary
In the article generalized theoretical principles of indirect taxation,
in particular in part of production of the most widespread form of
universal excise – tax value-added, functional descriptions of VAT
are analysed and the functional orientation of tax is exposed in
relation to industry of agriculture.
Grounded functional orientation of VAT taking into account the
specific of his functioning in industry of agricultural production,
specific properties of this form are in particular selected taxations
which provide implementation of supporting and protective
tasks, and also directed on simplification of procedures of tax
administration.