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Methods of forecasting VAT revenues for the state budget of Ukraine

100%

Okseniuk O., Ivan Franko National University of Lviv

Ekonomia Międzynarodowa

2015

vol. 010

VAT is the main indirect tax in Ukraine, among other countries, providing one of the largest items of state budget revenues. The presence of the VAT refund procedure and the need to cover public spending with the revenues from VAT administration require that an effective method of planning and forecasting VAT revenues for the new fiscal year be used. The purpose of the article was to analyze the effectiveness of two methods of forecasting of VAT revenues, such as the moving average method and the method of correlation and regression. This was done by analysing the effectiveness of forecasts made for previous years and comparing them with actual data to make the forecast of VAT revenues using these methods for 2014–2016 years and identifying the main causes of problems in the forecasting process. The results show that the forecasts based on two methods (correlation and regression analysis and double moving average) are sufficiently accurate. After making certain adjustments, these methods can be used at the national level.

Corporate Tax in European Union and the Theory of Corporate Finance

84%

Iwin-Garzyńska J.

Folia Oeconomica Stetinensia

2015

vol. 15

issue 2

66-80

One of the main objectives to be accomplished by the European Union law is to eliminate barriers to the functioning of domestic market and in particular improve the competitiveness of enterprises. After several years of efforts, the European Commission approved a proposal for the directive on a Common Consolidated Corporate Tax Base which is to remove obstacles to the functioning of internal market and increase tax harmonization. The article is aimed at presenting the essence of CCCTB in the theory of corporate finance and its importance for enterprises, based on the survey of Polish and EU companies. The paper addresses issues relating to tax in corporate finance. Canons of taxation will be discussed and special emphasis will be placed on principles behind formulating fiscal law provisions (including the EU law). Furthermore, the article presents the results of surveys into the importance of taxation cannons for Polish and EU companies.

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1 Ekonomia Międzynarodowa

1 Folia Oeconomica Stetinensia

1 Ivan Franko National University of Lviv

1 Iwin-Garzyńska J.

1 Okseniuk O.

2 2015

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Methods of forecasting VAT revenues for the state budget of Ukraine

Corporate Tax in European Union and the Theory of Corporate Finance