IMPROVING THE PROCESS OF CALCULATING AND REPORTING VAT IN THE DIGITAL ECONOMY
Keywords:
Value added tax, VAT, tax accounting, tax declaration, tax administration, electronic tax system, tax base, calculation, state budget, fiscal policy.Abstract
This article analyzes the theoretical and practical aspects of the process of calculating value added tax (VAT) and submitting it to tax authorities. The mechanism for determining VAT, the formation of the tax base, calculation methods and the procedure for submitting declarations are covered. The advantages of submitting reports through electronic tax systems, their role in improving tax administration and their impact on the activities of business entities are also considered. The study analyzes the prospects for developing the VAT system based on current tax legislation, international experience and modern digital approaches.
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