Альтернативный алгоритм расчета налога на добавленную стоимость

Abstract

A new algorithm of calculation of VAT has been proposed. It retains all the advantages of VAT as compared to the sales tax. The proposed statistical VAT rate is proportional to the usual rate and the ratio of value added to output for a particular type of economic activity. Respectively, the product of statistical rate and sale provides value-added tax. Note that the shares of value added in the issue are different for different types of activities, so there will be different statistical VAT rates. The usual rate of taxation of added value is the same for all CTEA, now it is 20% in Ukraine. At the same time, the base for calculating the tax is the sale of products that do not require additional calculations by the taxpayer, but only fix it that essentially reduces the possibility of manipulation. The current algorithm is the tax base should be calculated as the difference between tax liabilities and tax credits. A new algorithm doesn’t contain the concept of the tax credit. The tax is calculated according to statistical rates of the past period, and later recalculated with current data by the tax authorities. The simplicity of the proposed algorithm is obvious compared with the existing system of electronic administration. Statistical rates are calculated on the basis of an independent competent State Statistics Service data, so it helps to balance the interests of different subjects of the market. The new algorithm can also be used for the analysis of compliance with the law.