FISCAL POTENTIAL OF THE VALUE ADDED TAX IN THE CONTEXT OF TAX ADMINISTRATION REFORM Authors O. Bets https://orcid.org/0009-0002-7191-4822 D. Hryzohlazov https://orcid.org/0000-0001-7062-5442 DOI: https://doi.org/10.32702/2307-2105.2025.7.66%20 Downloads pdf (Українська) Published 2025-07-17 Issue No. 7 (2025): Efektyvna ekonomika Section Статті