TAX POLICY

PODDERJOGIN Anatolij ¹, LESKO M. V.

¹Kyiv National Ecomomic Universiry named after Vadym Hetman

VAT discharge and immobilization of firms’ cash resources

The impact of incoming VAT discharge and VAT discharge to budget on immobilization of firms’ cash resources is considered. Mechanism of tax credit forming and repayment and its impact on VAT payers’ cash resources is analyzed. The ways of VAT incoming stimulation, accounts receivable reduction are considered. VAT planning improvement on microlevel through VAT budget forming that will enable to reduce corporate taxpayers cash resources immobilization is considered.

Keywords:VAT, input VAT, the immobilization of funds of business entities, the input VAT refund sources, the tax credit, a negative value of the tax credit, the tax liability, the tax period, VAT payment deadline, VAT planning VAT, rate VAT, VAT taxable object, sources of repayment of tax credit, the enterprise budget VAT.

PODDERJOGIN A. . VAT discharge and immobilization of firms’ cash resources / A. . PODDERJOGIN, M. V. LESKO // Фінанси України. - 2012. - № 5. - C. 40-49.