VAT Electronic Invoicing System: the Case of Ukraine

Autor:	Andriy Krysovatyy, Olena Pozniakova, Oksana Kurylo, Nataliya Synyutka
Rok vydání:	2021
Předmět:	Government Relation (database) Economic indicator business.industry Information technology Revenue Financial system business
Zdroj:	ACIT
DOI:	10.1109/acit52158.2021.9548336
Popis:	This article explores the impact of VAT electronic invoicing on a fiscal efficiency of VAT in Ukraine. The stages of introduction of e-invoicing system are given. It is confirmed the growth of VAT revenues in relation to GDP after e-invoicing system adoption.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::0c0cd53976f1c05aea5037ac76ac32df https://doi.org/10.1109/acit52158.2021.9548336 Zobrazit plný text záznamu