|
| НА ГОЛОВНУ | |
№ 2/2021
1Research Financial Institute, State Educational and Scientific Institution "Academy of Financial Management"
| Economy and forecasting 2021; 2:27-44 | https://doi.org/10.15407/econforecast2021.02.027 |
АНОТАЦІЯ ▼
Ключові слова:
| Стаття англійською мовою (cтор. 27 - 44) | Завантажити | Завантажень : 168 |
СПИСОК ЛІТЕРАТУРИ ▼
1. Zee, H.H. Stotsky, J.G.. Ley, Е. (2002). Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries. World Development, 30(9), 1497-1516. Retrieved fromisiarticles.com/bundles/Article/pre/pdf/ 49887.pdf;
doi.org/10.1016/S0305-750X(02)00050-5
2. Roca, J. (2010). Evaluation of the Effectiveness and Efficiency of Tax Benefits. Discussion Paper, IDB-DP-136. Retrieved from publications.iadb.org/ publications/english/document/Evaluation-of-the-Effectiveness-and-Efficiency-of-Tax-Benefits.pdf
3. Bolnick, B. (2004, February). Effectiveness and Economic Impact of Tax Incentives in the SADC Region. Technical Report submitted to USAID/RCSA. Retrieved from www.nathaninc.com/wp-content/uploads/2017/10/Effectiveness_and_Economic_Impact_of_Tax_Incentives_in_the_SADC_Region.pdf
4. Caiumi, A. (2011). The Evaluation of the Effectiveness of Tax Expenditures - A Novel Approach: An Application to the Regional Tax Incentives for Business Investments in Italy. OECD Taxation Working Papers, 5.doi.org/10.1787/5kg3h0trjmr8-en
5. Serebrians'kyj, D.M., Zhovner, V.V. (2014). Efficiency of income tax privileges and corporate profit tax in Ukraine. Visnyk Universytetu bankivs'koi spravy Natsional'noho banku Ukrainy – Bulletin of the University of Banking of the National Bank of Ukraine, 1, 42-47 [in Ukrainian].
6. Ivanov, Ju., Majburov, I., Nazarenko, A. (2016). Methodological basis for assessing and modeling the effectiveness of tax benefits. Obshhestvo i jekonomika – Society and economics, 10, 80-96 [in Russian].
7. Busom, I. (1999). An Empirical Evaluation of the Effects of R&D Subsidies. University of California, Berkeley, Burch Center Working Paper, B99/05. Retrieved from eml.berkeley.edu/~burch/rdsub.pdf;
doi.org/10.2139/ssrn.170561
8. Hall, B. Van Reenen, J. (2000). How effective are fiscal incentives for R&D? A review of the evidence. Research Policy, 29(4-5), 449-469. Retrieved from eml.berkeley.edu//~bhhall/papers/HallVanReenan%20RP00.pdf;
doi.org/10.1016/S0048-7333(99)00085-2
9. Parisi, M.L. Sembenelli, А. (2001, February 15). Is Private R&D Spending Sensitive to Its Price? Empirical Evidence on Panel Data for Italy. Retrieved from fmwww.bc.edu/EC-P/wp493.pdf;
doi.org/10.2139/ssrn.265394
10. Mulkay, B. Mairesse, J. (2003, February 14). The Effect of the R&D Tax Credit in France. Preliminary Draft. Retrieved from www.researchgate. net/publication/228602501_The_Effect_of_the_RD_Tax_Credit_in_France
11 Gonzalez, X. Jaumandreu, J. Pazo, С. (2005). Barriers to Innovation and Subsidy Effectiveness. RAND Journal of Economics, 36(4), 930-950. Retrieved fromwww.researchgate.net/publication/24049332_Barriers_to_Innovation_and_Subsidy_Effectiveness
12. Duvigneau, J.С. Prasad, R.N. (1984). Guidelines for Calculating Financial and Economic Rates of Return for DFC Projects. World Bank Technical Report, 33. Retrieved from documents1.worldbank.org/curated/en/567991468782148724/pdf/Guidelines-for-calculating-financial-and-economic-rates-of-return-for-DFC-projects.pdf
13. European Commission (2006, November 28). Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. Retrieved from eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:02006L0112-20201212&from=EN
14. European Commission (2003, June 2). Evaluation report on the experimental application of a reduced rate of VAT to certain labour-intensive services. Commission Staff Working Paper, COM (2003) 309 final. Retrieved fromec.europa.eu/taxation_customs/sites/taxation/ files/resources/documents/evaluation_en.pdf
15. European Commission (2003, June 2). Experimental application of a reduced rate of VAT to certain labour-intensive services. Report from the Commission to the Council and to the European Parliament, COM (2003) 309 final. Retrieved from ec.europa.eu/transparency/regdoc/rep/1/2003/EN/1-2003-309-EN-F1-1.Pdf
16. European Commission (1999, October 22). Council Directive 1999/85/EC of 22 October 1999 amending Directive 77/388/EEC as regards the possibility of applying on an experiment basis a reduced VAT rate on labour-intensive services. Retrieved from eur-lex.europa.eu/legal-content/en/ALL/?uri=CELEX:31999L0085
17. European Commission (2007, June 21). Study on reduced VAT applied to goods and services in the Member States of the European Union. Final report. Retrieved fromec.europa.eu/taxation_customs/sites/taxation/files/resources/docu-ments/taxation/vat/how_vat_works/rates/study_reduced_vat.pdf
18. European Commission (2009, May 5). Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax. Retrieved from eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L: 2009:116:0018:0020:EN:PDF
doi.org/10.1016/S0305-750X(02)00050-5
2. Roca, J. (2010). Evaluation of the Effectiveness and Efficiency of Tax Benefits. Discussion Paper, IDB-DP-136. Retrieved from publications.iadb.org/ publications/english/document/Evaluation-of-the-Effectiveness-and-Efficiency-of-Tax-Benefits.pdf
3. Bolnick, B. (2004, February). Effectiveness and Economic Impact of Tax Incentives in the SADC Region. Technical Report submitted to USAID/RCSA. Retrieved from www.nathaninc.com/wp-content/uploads/2017/10/Effectiveness_and_Economic_Impact_of_Tax_Incentives_in_the_SADC_Region.pdf
4. Caiumi, A. (2011). The Evaluation of the Effectiveness of Tax Expenditures - A Novel Approach: An Application to the Regional Tax Incentives for Business Investments in Italy. OECD Taxation Working Papers, 5.doi.org/10.1787/5kg3h0trjmr8-en
5. Serebrians'kyj, D.M., Zhovner, V.V. (2014). Efficiency of income tax privileges and corporate profit tax in Ukraine. Visnyk Universytetu bankivs'koi spravy Natsional'noho banku Ukrainy – Bulletin of the University of Banking of the National Bank of Ukraine, 1, 42-47 [in Ukrainian].
6. Ivanov, Ju., Majburov, I., Nazarenko, A. (2016). Methodological basis for assessing and modeling the effectiveness of tax benefits. Obshhestvo i jekonomika – Society and economics, 10, 80-96 [in Russian].
7. Busom, I. (1999). An Empirical Evaluation of the Effects of R&D Subsidies. University of California, Berkeley, Burch Center Working Paper, B99/05. Retrieved from eml.berkeley.edu/~burch/rdsub.pdf;
doi.org/10.2139/ssrn.170561
8. Hall, B. Van Reenen, J. (2000). How effective are fiscal incentives for R&D? A review of the evidence. Research Policy, 29(4-5), 449-469. Retrieved from eml.berkeley.edu//~bhhall/papers/HallVanReenan%20RP00.pdf;
doi.org/10.1016/S0048-7333(99)00085-2
9. Parisi, M.L. Sembenelli, А. (2001, February 15). Is Private R&D Spending Sensitive to Its Price? Empirical Evidence on Panel Data for Italy. Retrieved from fmwww.bc.edu/EC-P/wp493.pdf;
doi.org/10.2139/ssrn.265394
10. Mulkay, B. Mairesse, J. (2003, February 14). The Effect of the R&D Tax Credit in France. Preliminary Draft. Retrieved from www.researchgate. net/publication/228602501_The_Effect_of_the_RD_Tax_Credit_in_France
11 Gonzalez, X. Jaumandreu, J. Pazo, С. (2005). Barriers to Innovation and Subsidy Effectiveness. RAND Journal of Economics, 36(4), 930-950. Retrieved fromwww.researchgate.net/publication/24049332_Barriers_to_Innovation_and_Subsidy_Effectiveness
12. Duvigneau, J.С. Prasad, R.N. (1984). Guidelines for Calculating Financial and Economic Rates of Return for DFC Projects. World Bank Technical Report, 33. Retrieved from documents1.worldbank.org/curated/en/567991468782148724/pdf/Guidelines-for-calculating-financial-and-economic-rates-of-return-for-DFC-projects.pdf
13. European Commission (2006, November 28). Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. Retrieved from eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:02006L0112-20201212&from=EN
14. European Commission (2003, June 2). Evaluation report on the experimental application of a reduced rate of VAT to certain labour-intensive services. Commission Staff Working Paper, COM (2003) 309 final. Retrieved fromec.europa.eu/taxation_customs/sites/taxation/ files/resources/documents/evaluation_en.pdf
15. European Commission (2003, June 2). Experimental application of a reduced rate of VAT to certain labour-intensive services. Report from the Commission to the Council and to the European Parliament, COM (2003) 309 final. Retrieved from ec.europa.eu/transparency/regdoc/rep/1/2003/EN/1-2003-309-EN-F1-1.Pdf
16. European Commission (1999, October 22). Council Directive 1999/85/EC of 22 October 1999 amending Directive 77/388/EEC as regards the possibility of applying on an experiment basis a reduced VAT rate on labour-intensive services. Retrieved from eur-lex.europa.eu/legal-content/en/ALL/?uri=CELEX:31999L0085
17. European Commission (2007, June 21). Study on reduced VAT applied to goods and services in the Member States of the European Union. Final report. Retrieved fromec.europa.eu/taxation_customs/sites/taxation/files/resources/docu-ments/taxation/vat/how_vat_works/rates/study_reduced_vat.pdf
18. European Commission (2009, May 5). Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax. Retrieved from eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L: 2009:116:0018:0020:EN:PDF
№ 1/2022
1Research Financial Institute, State Educational and Scientific Institution "Academy of Financial Management"
THE BENCHMARK FOR VAT AND VAT EXPENDITURES IN UKRAINE: METHODOLOGICAL AND PRAGMATIC ASPECTS
| Economy and forecasting 2022; 1:55-83 | https://doi.org/10.15407/econforecast2022.01.055 |
АНОТАЦІЯ ▼
Despite the preparation by the State Tax Service of Ukraine of Reports on tax reliefs that are a loss of budget revenues, which indicate certain steps towards the introduction of the concept of tax expenditures in the budget process, the question of their quality remains open due to the uncertainty of the principles of distribution of tax reliefs into those that are losses of budget revenues and other tax reliefs, and due to the algorithm for calculating budget losses from the provision of tax reliefs. In view of the above, the purpose of the article is to determine methodological approaches to the formation of Directories and, accordingly, Reports of the State Tax Service of Ukraine on tax reliefs (on the example of VAT reliefs), that are losses of budget revenues, and on other tax reliefs and justification of the guidelines for improving the quality of such reports.
Based on the analysis of concepts of benchmark tax system (tax) and tax expenditure and approaches to determining their main elements, the author formulates requirements for the structure of Directories of tax reliefs and Reports on tax reliefs, in particular, it is established that if the Directory of tax reliefs, which are losses of budget revenues should include only tax expenditures, then in the structure of the Directory of other tax incentives two components can be distinguished – "structural incentives", which are elements of the benchmark tax system, and special incentives that do not lead to the loss of budgetary revenues. In order to facilitate the identification and analysis, the main components of "structural VAT reliefs" in Ukraine, as well as types (groups) of reliefs that do not cause budget losses are identified, cases of unjustified classification of tax reliefs in the State Tax Service Directories are considered and proposals to change their classification are substantiated. Based on the calculations, it was identified which groups of reliefs predominate in the system of other reliefs, as well as in the reliefs that are losses of budget revenues.
According to the results of the study, it was concluded that the amount of "structural reliefs" of VAT in Ukraine is 4.5 times higher than the amount of tax expenditures, which, if necessary, can be considered as a reserve for increasing tax revenues to the state budget of Ukraine. The shortcomings of the systematic accounting of VAT reliefs in the Directories of tax reliefs have been identified and proposals aimed at improving the correctness and completeness of their accounting have been developed.
Ключові слова:benchmark tax system; tax expenditures, "structural reliefs", VAT reliefs, tax reliefs accounting, Directories of tax reliefs
| Стаття англійською мовою (cтор. 55 - 83) | Завантажити | Завантажень : 61 |
СПИСОК ЛІТЕРАТУРИ ▼
1. Report on Federal Tax Expenditures - Concepts, Estimates and Evaluations 2020: part 1. Retrieved from www.canada.ca/en/department-finance/services/publications/federal-tax-expenditures/2020/part-1.html
2. Global tax expenditures database. Retrieved from gted.net/country-profile
3. Redonda, A., Von Haldenwang, C. (2021, 16 June). Tax expenditures: The hidden side of government spending. VoxEU. Retrieved from: voxeu.org/article/tax-expenditures-hidden-side-government-spending
4. Resolution of Cabinet of Ministers of Ukraine No. 1233 on December, 2010 "On approval of the Procedure for accounting for amounts of taxes and fees not paid by the business entity to the budget in connection with the receipt of tax reliefs". Retrieved from zakon.rada.gov.ua/laws/show/1233-2010-%D0%BF#Text [In Ukrainian]
5. Heady, C., Mansour, M. (2019). Tax Expenditure Reporting and Its Use in Fiscal Management: A Guide for Developing Economies. International Monetary Fund. Retrieved from www.imf.org/en/Publications/Fiscal-Affairs-Department-How-To-Notes/Issues/2019/03/27/Tax-Expenditure-Reporting-and-Its-Use-in-Fiscal-Management-A-Guide-for-Developing-Economies-46676
6. Sugin, L. (1998). Tax Expenditure Analysis and Constitutional Decisions. Retrieved from ir.lawnet.fordham.edu/faculty_scholarship/57/
7. Fleming, J.C., Peroni, R.J. (2010). Can Tax Expenditure Analysis Be Divorced from a Normative Tax Base: A Critique of the "New Paradigm" and its Denouement. Virginia Tax Review, 30, 135-180. Retrieved from papers.ssrn.com/sol3/papers.cfm?abstract_id=1674544
8. Palisi, P. (2017). Tax expenditure analysis - origins, debates and future prospects. Retrieved from treasury.gov.au/publication/tax-expenditure-analysis-origins-debates-and-future-prospects
9. Altshuler, R., Dietz, R.D. (2008). Tax expenditure estimation and reporting: A critical review. NBER Working Paper 14263. Retrieved from papers.ssrn.com/sol3/papers.cfm?abstract_id=1248924; doi.org/10.3386/w14263
10. Burman, L.E., Phaup, M. (2011). Tax expenditures, the size and efficiency of government, and implications for budget reform. NBER Working Paper 17268. Retrieved from www.urban.org/sites/default/files/publication/27696/413130-Tax-Expenditures-the-Size-and-Efficiency-of-Government-and-Implications-for-Budget-Reform.PDF; doi.org/10.3386/w17268
11. Craig, J., Allan, W. (2002). Fiscal Transparency, Tax Expenditures, and Budget Processes: An International Perspective. NTA Papers and Proceedings. Retrieved from: www.estimacionestributarias.com/archivos/ Gastos%20tributarios.%20Craig%20and%20Allan.pdf
12. Kraan, D.-J. (2004). Off-budget and tax expenditures. OECD Journal on Budgeting, 4(1), 121-142. Retrieved from www.oecd.org/gov/ budgeting/39515114.pdf; doi.org/10.1787/budget-v4-art6-en
13. Laporte, B., Caldeira, E., C. de Quatrebarbes, Bouterige, Y. (2018). Tax Expenditure Assessment: From Principles to Practice. Methodological guide. Retrieved from ferdi.fr/dl/df-PSDXZuxEEh8LihnEhHUoFkjx/tax-expenditure-assessment-from-principles-to-practice-methodological-guide.pdf
14. Hashimzade, N., Heady, C., Myles, G., Oats, L., Scharf, K., Yousefi, H. (2014). The Definition, Measurement, and Evaluation of Tax Expenditures and Tax Reliefs. Technical paper prepared for the National Audit Office. Retrieved from ore.exeter.ac.uk/repository/bitstream/handle/10871/16391/TARC_ Tax_Expenditures_and_tax_reliefs_09-07-14.pdf?sequence=2&isAllowed=y
15. Villela, L., Lemgruber, A., Jorratt, M. (2010). Tax Expenditure Budgets. Concepts and Challenges for Implementation. Inter-American Development Bank Working Paper Series, IDB-WP-131. Retrieved from idbdocs.iadb.org/wsdocs/getdocument.aspx?docnum=35170590
16. Burton, M., Stewart, M. (2011). Promoting budget transparency through tax expenditure management: a report on country experience for civil society advocates. Melbourne Law School Legal Studies Research Paper, 544. doi.org/10.1787/9789264076907-en
17. Kassim, L., Mansour, M. (2018). Tax expenditures reporting in developing countries: An evaluation. Revue d'économie du développement, 26: 2. Retrieved from www.cairn-int.info/article-E_EDD_322_0113--tax-expenditures-reporting-in.htm
18. OECD. (2010). Tax Expenditures in OECD Countries. Retrieved from www.ciat.org/Biblioteca/AreasTematicas/Economia/GastoTributario/2010_tax_expenditure_countries_oecd.pdf
19. Sokolovska, A.M. (Ed.). (2006). The system of tax reliefs in Ukraine in the context of European experience. Kyiv: Research Financial Institute. [in Ukrainian].
20. Mayburov, I.A., & Ivanov, Y.B. (Eds.). (2014). Tax reliefs. Theory and practice of application. Moscow: UNITY-DANA [in Russian].
21. Mayburov, I.A. (2013). Evaluation of tax expenditures and tax effectiveness: methodology of problem solving. Obshchestvo i ekonomika – Society and Economics, 4, 71-91. Retrieved from elibrary.ru/item.asp?id=19132879 [in Ukrainian]
22. Sokolovska, A.M., Petrakov, Y.V. (2013). The concept of tax expenditures and the ways of its application in Ukraine. Finansy Ukrainy – Finance of Ukraine, 11, 23-44. Retrieved from finukr.org.ua/?page_id=723&aid=639 [in Ukrainian].
23. Ivanov, Y., Mayburov, I., Nazarenko, A. (2016). Methodological basis of assessment and modeling of the tax incentives efficiency. Obshchestvo i ekonomika – Society and Economics, 10, 80-96 [in Russian].
24. Surrey, S., McDaniel, P.R. (1979). The Tax Expenditure Concept: Current Developments And Emerging Issues,. 20: 2, 225-369. Retrieved from lawdigitalcommons.bc.edu/cgi/viewcontent.cgi?article= 1605&context= bclr
25. OECD. (2004). Best Practice Guidelines – Off Budget and Tax Expenditures. 25th Annual Meeting of Senior Budget Official. Retrieved from www.resourcegovernance.org/sites/default/files/OECD%20Off-Budget%20&%20Tax%20Expenditures%20Guidelines.pdf
26. Chapman, L.F., McKenzie, K., Porter, S., Lindsay, T. (2017, July). Tax Policy Forum: Review of Tax Expenditures, Budget 2016. MPRA Paper, 96926. Retrieved from mpra.ub.uni-muenchen.de/96926/1/MPRA_paper_96926.pdf
27. Caiumi, A. (2011). The Evaluation of the Effectiveness of Tax Expenditures - A Novel Approach: An Application to the Regional Tax Incentives for Business Investments in Italy. OECD Taxation Working Papers. Retrieved from www.researchgate.net/publication/254439340_The_Evaluation_of_the_Effectiveness_of_Tax_Expenditures_-_A_Novel_Approach_An_Application_to_the_Regional_Tax_Incentives_for_Business_Investments_in_Italy/link/5facfed4a6fdcc9389ab4629/download
28. Order of the State Tax Administration of Ukraine, the State Statistics Committee of Ukraine No. 419/453 on July, 2004 "Rules of accounting for value added tax to improve the calculation of the value of the impact of reliefs from this tax on the formation of the revenue side of the State Budget of Ukraine". Retrieved from zakon.rada.gov.ua/laws/show/z0939-04/ed20040723#Text [in Ukrainian].
29. De La Feria, R., Krever, R. (2013). Ending VAT Exemptions: Towards a Post-Modern VAT. VAT Exemptions: Consequences and Design Alternatives. Wolters Kluwer. Retrieved from www.researchgate.net/publication/303863105_Ending_VAT_Exemptions_Towards_a_Post-Modern_VAT
30. Sokolovska, A.M. (Ed.). (2017). Tax harmonization in Ukraine in the context of the implementation of the Association Agreement between Ukraine and the European Union. Kyiv: SESE "The Academy of Financial Management". doi.org/10.15407/eip2017.02.093 [in Ukrainian].
2. Global tax expenditures database. Retrieved from gted.net/country-profile
3. Redonda, A., Von Haldenwang, C. (2021, 16 June). Tax expenditures: The hidden side of government spending. VoxEU. Retrieved from: voxeu.org/article/tax-expenditures-hidden-side-government-spending
4. Resolution of Cabinet of Ministers of Ukraine No. 1233 on December, 2010 "On approval of the Procedure for accounting for amounts of taxes and fees not paid by the business entity to the budget in connection with the receipt of tax reliefs". Retrieved from zakon.rada.gov.ua/laws/show/1233-2010-%D0%BF#Text [In Ukrainian]
5. Heady, C., Mansour, M. (2019). Tax Expenditure Reporting and Its Use in Fiscal Management: A Guide for Developing Economies. International Monetary Fund. Retrieved from www.imf.org/en/Publications/Fiscal-Affairs-Department-How-To-Notes/Issues/2019/03/27/Tax-Expenditure-Reporting-and-Its-Use-in-Fiscal-Management-A-Guide-for-Developing-Economies-46676
6. Sugin, L. (1998). Tax Expenditure Analysis and Constitutional Decisions. Retrieved from ir.lawnet.fordham.edu/faculty_scholarship/57/
7. Fleming, J.C., Peroni, R.J. (2010). Can Tax Expenditure Analysis Be Divorced from a Normative Tax Base: A Critique of the "New Paradigm" and its Denouement. Virginia Tax Review, 30, 135-180. Retrieved from papers.ssrn.com/sol3/papers.cfm?abstract_id=1674544
8. Palisi, P. (2017). Tax expenditure analysis - origins, debates and future prospects. Retrieved from treasury.gov.au/publication/tax-expenditure-analysis-origins-debates-and-future-prospects
9. Altshuler, R., Dietz, R.D. (2008). Tax expenditure estimation and reporting: A critical review. NBER Working Paper 14263. Retrieved from papers.ssrn.com/sol3/papers.cfm?abstract_id=1248924; doi.org/10.3386/w14263
10. Burman, L.E., Phaup, M. (2011). Tax expenditures, the size and efficiency of government, and implications for budget reform. NBER Working Paper 17268. Retrieved from www.urban.org/sites/default/files/publication/27696/413130-Tax-Expenditures-the-Size-and-Efficiency-of-Government-and-Implications-for-Budget-Reform.PDF; doi.org/10.3386/w17268
11. Craig, J., Allan, W. (2002). Fiscal Transparency, Tax Expenditures, and Budget Processes: An International Perspective. NTA Papers and Proceedings. Retrieved from: www.estimacionestributarias.com/archivos/ Gastos%20tributarios.%20Craig%20and%20Allan.pdf
12. Kraan, D.-J. (2004). Off-budget and tax expenditures. OECD Journal on Budgeting, 4(1), 121-142. Retrieved from www.oecd.org/gov/ budgeting/39515114.pdf; doi.org/10.1787/budget-v4-art6-en
13. Laporte, B., Caldeira, E., C. de Quatrebarbes, Bouterige, Y. (2018). Tax Expenditure Assessment: From Principles to Practice. Methodological guide. Retrieved from ferdi.fr/dl/df-PSDXZuxEEh8LihnEhHUoFkjx/tax-expenditure-assessment-from-principles-to-practice-methodological-guide.pdf
14. Hashimzade, N., Heady, C., Myles, G., Oats, L., Scharf, K., Yousefi, H. (2014). The Definition, Measurement, and Evaluation of Tax Expenditures and Tax Reliefs. Technical paper prepared for the National Audit Office. Retrieved from ore.exeter.ac.uk/repository/bitstream/handle/10871/16391/TARC_ Tax_Expenditures_and_tax_reliefs_09-07-14.pdf?sequence=2&isAllowed=y
15. Villela, L., Lemgruber, A., Jorratt, M. (2010). Tax Expenditure Budgets. Concepts and Challenges for Implementation. Inter-American Development Bank Working Paper Series, IDB-WP-131. Retrieved from idbdocs.iadb.org/wsdocs/getdocument.aspx?docnum=35170590
16. Burton, M., Stewart, M. (2011). Promoting budget transparency through tax expenditure management: a report on country experience for civil society advocates. Melbourne Law School Legal Studies Research Paper, 544. doi.org/10.1787/9789264076907-en
17. Kassim, L., Mansour, M. (2018). Tax expenditures reporting in developing countries: An evaluation. Revue d'économie du développement, 26: 2. Retrieved from www.cairn-int.info/article-E_EDD_322_0113--tax-expenditures-reporting-in.htm
18. OECD. (2010). Tax Expenditures in OECD Countries. Retrieved from www.ciat.org/Biblioteca/AreasTematicas/Economia/GastoTributario/2010_tax_expenditure_countries_oecd.pdf
19. Sokolovska, A.M. (Ed.). (2006). The system of tax reliefs in Ukraine in the context of European experience. Kyiv: Research Financial Institute. [in Ukrainian].
20. Mayburov, I.A., & Ivanov, Y.B. (Eds.). (2014). Tax reliefs. Theory and practice of application. Moscow: UNITY-DANA [in Russian].
21. Mayburov, I.A. (2013). Evaluation of tax expenditures and tax effectiveness: methodology of problem solving. Obshchestvo i ekonomika – Society and Economics, 4, 71-91. Retrieved from elibrary.ru/item.asp?id=19132879 [in Ukrainian]
22. Sokolovska, A.M., Petrakov, Y.V. (2013). The concept of tax expenditures and the ways of its application in Ukraine. Finansy Ukrainy – Finance of Ukraine, 11, 23-44. Retrieved from finukr.org.ua/?page_id=723&aid=639 [in Ukrainian].
23. Ivanov, Y., Mayburov, I., Nazarenko, A. (2016). Methodological basis of assessment and modeling of the tax incentives efficiency. Obshchestvo i ekonomika – Society and Economics, 10, 80-96 [in Russian].
24. Surrey, S., McDaniel, P.R. (1979). The Tax Expenditure Concept: Current Developments And Emerging Issues,. 20: 2, 225-369. Retrieved from lawdigitalcommons.bc.edu/cgi/viewcontent.cgi?article= 1605&context= bclr
25. OECD. (2004). Best Practice Guidelines – Off Budget and Tax Expenditures. 25th Annual Meeting of Senior Budget Official. Retrieved from www.resourcegovernance.org/sites/default/files/OECD%20Off-Budget%20&%20Tax%20Expenditures%20Guidelines.pdf
26. Chapman, L.F., McKenzie, K., Porter, S., Lindsay, T. (2017, July). Tax Policy Forum: Review of Tax Expenditures, Budget 2016. MPRA Paper, 96926. Retrieved from mpra.ub.uni-muenchen.de/96926/1/MPRA_paper_96926.pdf
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28. Order of the State Tax Administration of Ukraine, the State Statistics Committee of Ukraine No. 419/453 on July, 2004 "Rules of accounting for value added tax to improve the calculation of the value of the impact of reliefs from this tax on the formation of the revenue side of the State Budget of Ukraine". Retrieved from zakon.rada.gov.ua/laws/show/z0939-04/ed20040723#Text [in Ukrainian].
29. De La Feria, R., Krever, R. (2013). Ending VAT Exemptions: Towards a Post-Modern VAT. VAT Exemptions: Consequences and Design Alternatives. Wolters Kluwer. Retrieved from www.researchgate.net/publication/303863105_Ending_VAT_Exemptions_Towards_a_Post-Modern_VAT
30. Sokolovska, A.M. (Ed.). (2017). Tax harmonization in Ukraine in the context of the implementation of the Association Agreement between Ukraine and the European Union. Kyiv: SESE "The Academy of Financial Management". doi.org/10.15407/eip2017.02.093 [in Ukrainian].
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