Budgetary Vat Refund to Agricultural Producers: Analysis of National Tax and Customs Legislation
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 cust...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Istanbul University Press
2021-12-01
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| Series: | Journal of Economy Culture and Society |
| Subjects: | |
| Online Access: | https://dergipark.org.tr/en/download/article-file/1574699 |
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| _version_ | 1832541102835499008 |
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| author | Yuriy Lupenko Andriy Lupenko Svitlana Andros Yurii Yarmolenko |
| author_facet | Yuriy Lupenko Andriy Lupenko Svitlana Andros Yurii Yarmolenko |
| author_sort | Yuriy Lupenko |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-dee41502ba91405d871332564204182b |
| institution | Kabale University |
| issn | 2645-8772 |
| language | English |
| publishDate | 2021-12-01 |
| publisher | Istanbul University Press |
| record_format | Article |
| series | Journal of Economy Culture and Society |
| spelling | doaj-art-dee41502ba91405d871332564204182b2025-02-04T10:15:48ZengIstanbul University PressJournal of Economy Culture and Society2645-87722021-12-016427929610.26650/JECS2021-8795344Budgetary Vat Refund to Agricultural Producers: Analysis of National Tax and Customs LegislationYuriy Lupenko0https://orcid.org/0000-0001-6846-0300Andriy Lupenko1https://orcid.org/0000-0003-1720-3157Svitlana Andros2https://orcid.org/0000-0001-6846-0300Yurii Yarmolenko3https://orcid.org/0000-0002-0628-4396National Scientific Center «Institute of Agrarian Economics»State Mortgage InstitutionNational Scientific Center «Institute of Agrarian Economics»Main Department of the State Tax Service in Khmelnytskyi regionThe 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.https://dergipark.org.tr/en/download/article-file/1574699budget refundvalue added taxagricultural producers |
| spellingShingle | Yuriy Lupenko Andriy Lupenko Svitlana Andros Yurii Yarmolenko Budgetary Vat Refund to Agricultural Producers: Analysis of National Tax and Customs Legislation Journal of Economy Culture and Society budget refund value added tax agricultural producers |
| title | Budgetary Vat Refund to Agricultural Producers: Analysis of National Tax and Customs Legislation |
| title_full | Budgetary Vat Refund to Agricultural Producers: Analysis of National Tax and Customs Legislation |
| title_fullStr | Budgetary Vat Refund to Agricultural Producers: Analysis of National Tax and Customs Legislation |
| title_full_unstemmed | Budgetary Vat Refund to Agricultural Producers: Analysis of National Tax and Customs Legislation |
| title_short | Budgetary Vat Refund to Agricultural Producers: Analysis of National Tax and Customs Legislation |
| title_sort | budgetary vat refund to agricultural producers analysis of national tax and customs legislation |
| topic | budget refund value added tax agricultural producers |
| url | https://dergipark.org.tr/en/download/article-file/1574699 |
| work_keys_str_mv | AT yuriylupenko budgetaryvatrefundtoagriculturalproducersanalysisofnationaltaxandcustomslegislation AT andriylupenko budgetaryvatrefundtoagriculturalproducersanalysisofnationaltaxandcustomslegislation AT svitlanaandros budgetaryvatrefundtoagriculturalproducersanalysisofnationaltaxandcustomslegislation AT yuriiyarmolenko budgetaryvatrefundtoagriculturalproducersanalysisofnationaltaxandcustomslegislation |