Моделі протидії злочинам у сфері ПДВ в Україні та країнах ЄС

Abstract

The qualification work analyses VAT evasion schemes to systematise and identify recommendations for improving the tax administration process with a focus on areas of combating VAT crimes. The activities of the controlling authorities involved in combating VAT crimes in Ukraine and the EU countries are studied. The obtained results can be used in the research area, in further scientific developments on the research issues, in the educational process - in teaching the disciplines ‘Administration of Taxes and Payments’ and ‘Tax Workshop’.