Rudyk, NataliiaРудик, Наталія Василівна2025-12-012025-12-012023-11-24Rudyk N. V. Fiscal aspects of value added tax: import dependence in military conditions in Ukraine / Rudyk Nataliia Vasylivna // Theory and practice of modern science : VI International Scientific and Theoretical Conference, November 24, 2023; Kraków, Poland : collection of scientific papers «SCIENTIA» / [org. com.: Holdenblat M. (president)]. – Kraków, 2023. – P. 36–39.979-8-88955-779-1https://ir.kneu.edu.ua/handle/2010/53353Ukraine is transforming various socio-economic and political spheres, including the tax system, which international and domestic institutions have severely criticized recently. Ukraine has chosen European integration as a vector of its foreign economic policy. As a result, harmonization in taxation has become a priority and urgent task for the government. Value-added tax (VAT) is the central budget-forming tax and is practically indispensable in the modern realities of our country, as it is used to finance social security and other programs. However, due to significant problems with tax administration, its fiscal efficiency is reduced, its regulatory function is lost, and VAT gradually turns from a budget-generating to a budget-spending one.enArticle