Özet:

The aim of the article is to carry out a comparative analysis of foreign and national experience in the administration of value added tax; to outline the content of this tax, to define its role in the tax systems of foreign countries, as well as clarify the features of charging value added tax in individual foreign countries. The subject of the study is foreign and national experience of Ukraine in the administration of value added tax. Methodology. The methodological basis of this research is a comparison of the features of the administration of value added tax in Ukraine and foreign countries. Based on the aspects of the administration of VAT in Canada, Belgium, France, Great Britain, and others, the advantages and disadvantages of different conditions for charging VAT are highlighted. On the basis of the comparative legal analysis, the possibilities of the application and implementation of foreign experience in the national VAT administration are determined. The results of the study revealed that, in the activities of tax authorities, international experience of the administration of value added tax implies the consolidation of rigorous methods of influencing tax entities through applying appropriate penalties. However, this aspect is combined with a high level of legal awareness and law-abidingness of tax entities. In addition, foreign experience involves the active use of information technology in the administration of VAT, which facilitates its charging and increases its efficiency. Practical implications. Positive international experience of the administration of VAT confirms that improvement of the quality of this mechanism requires providing centralization of the tax administration in the state; intensifying the implementation of the latest technologies in this process; increasing citizens' legal consciousness in taxation, and so force. Relevance/originality. A comparative analysis of the features of the administration of value added tax is the basis for the development of national experience in this field.

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