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Economy, finances, management: topical issues of science and practical activity

space SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY
Eng Укр

Issue №: 3 (73)

Published: 2025.12.25
DOI: 10.37128/2411-4413-2025-3


Description:
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.

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BUDGETARY REFUND OF VALUE-ADDED TAX TO INTERNATIONAL ROAD TRANSPORT ENTITIES UNDER THE FISCAL MANAGEMENT SYSTEM

DOI: 10.37128/2411-4413-2025-3-4
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SYNCHAK Viktor – Doctor of Economic Sciences, Professor, Professor of the Department of Finance, Banking, Insurance and the Stock Market, Leonid Yuzkov Khmelnytskyi University of Management and Law (29000, Khmelnytskyi, 8, Heroiv Maidan Str., e-mail: synchak@ukr.net). 

YARMOLENKO Yurii – Candidate of Economic Sciences (29027, Khmelnytskyi, 33/1, Panasa Myrny Str., e-mail: uarmolen@ukr.net). 

Annotation

The article examines the specifics of budgetary value-added tax (hereinafter – VAT) refunds to business entities engaged in the transportation of goods by road. It highlights the importance of increasing the competitiveness of road carriers by directing VAT refunds to the development of transport infrastructure under martial law in Ukraine. It argues that one of the key conditions for receiving budget refunds is the absence of carriers’ accounts payable to suppliers, which has a positive impact on the stability of logistics chains. It is noted that a full analysis of the economic indicators of international carriers is only possible after the publication of deferred statistical data for 2022–2024. It has been proven that the share of international road freight transport in the structure of transport services in the field of foreign economic activity increased from 6.8%  in 2020 to almost 15% in 2024, which occurred against the backdrop of significant challenges for air and sea transport in the context of the war. It is argued that a zero VAT rate on such operations is an important incentive that allows carriers to claim a tax credit for the relevant expenses to be reimbursed. The main approaches to VAT taxation of international freight transport, domestic transport operations, freight forwarding services, and transit are summarized. The procedure for calculating negative VAT for Ukrainian carriers that simultaneously perform domestic transportation, international flights, and transit operations has been clarified. It is noted that tax credits for fuel, spare parts, repairs, and other purchases can only be partially taken into account. 

It is emphasized that such partial allocation is carried out in accordance with the requirements of Article 199 of the Tax Code of Ukraine. The dynamics of budgetary VAT refunds to international freight carriers in the Khmelnytskyi region have been analyzed. The peculiarities of budgetary VAT refunds to motor transport enterprises in the region that carry out freight transportation under CTEA 49.41 are determined. The results obtained make it possible to outline directions for improving the financial support of carriers, which will facilitate the work of international freight carriers in conditions of martial law. 

Keywords: budgetary VAT refund, international road transport, volumes of international road freight transport, financial and organizational mechanism, tax and budget system, financial management, foreign economic activity, financial support, zero VAT rate, cargo transit operations, non-taxable cargo deliveries, formation of VAT tax credit for road carriers, partial budgetary VAT refund, fiscal management system

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About the journal

Topics of the journal:

С1 Economics and International Economic Relations (by specialization)

D1 Accounting and Taxation

D2 Finance, Banking, Insurance and Stock Market

D3 Management

D4 Public Management and Administration

D5 Marketing

D7 Trade

J3 Tourism and Recreation

 

Keywords: economics , international economic relations , accounting , taxation , finance , banking , insurance , stock market , management , public management and administration , marketing , trade , tourism and recreation
Key information:
ISSN (print): 2411-4413
DOI: 10.37128
All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.
 
The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.
 
The journal’s objectives are:
 • publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;
• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;
• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;
• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;
• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;
• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;
• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;
• integration of scientific research results into the international scientific space and increasing the level of scientific communication.
Publisher: Vinnytsia National Agrarian University
Link to the journal on the publisher’s website: ”Economics, finance, management: topical issues of science and practical activity”
Frequency of issue: 4 times a year.
Language of publication: Ukrainian, English.
Editor-in-Chief: Inna Honcharuk
State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.
Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413
Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413
The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated March 17, 2020 №409)
History of journal:

Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).