THE BENCHMARK FOR VAT AND VAT EXPENDITURES IN UKRAINE: METHODOLOGICAL AND PRAGMATIC ASPECTS

Despite the preparation by State Tax Service of Ukraine Reports on tax reliefs that are a loss budget revenues, which indicate certain steps towards introduction concept expenditures in process, question their quality remains open due to uncertainty principles distribution into those losses revenues and other reliefs, algorithm for calculating from provision reliefs. In view above, purpose article is determine methodological approaches formation Directories and, accordingly, (on example VAT reliefs), justification guidelines improving such reports. Based analysis concepts benchmark system (tax) expenditure determining main elements, author formulates requirements structure particular, it established if Directory should include only expenditures, then incentives two components can be distinguished – "structural incentives", elements system, special do not lead budgetary revenues. order facilitate identification analysis, reliefs" Ukraine, as well types (groups) cause identified, cases unjustified classification considered proposals change substantiated. calculations, was identified groups predominate According results study, concluded amount 4.5 times higher than which, necessary, reserve increasing state Ukraine. The shortcomings systematic accounting have been aimed at correctness completeness developed.