Modernizing Value Added Tax Calculation and Collection Mechanisms in the Context of Fiscal System Development

Abstract

This article examines the key challenges in value added tax calculation and collection and identifies strategic directions for improving VAT administration. The study emphasizes the role of regulatory simplification, digitalization, and risk-based compliance management in enhancing revenue efficiency and reducing tax evasion. The findings highlight that modernized VAT mechanisms contribute to fiscal sustainability and a more transparent economic environment.