European Institute for Innovation Development (Ostrava, Czech Republic)


Summary. In the article the author shows that a tax credit, for all intents and purposes, corresponds to such economic and legal instrument as a tax benefit, in particular, a tax discount, and from the viewpoint of the theory of authority it constitutes an agreed tax right.

Key words: tax credit, value added tax administration, tax discount, tax benefit.


Branch of science: Legal science
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Actual problems of modern science: Abstracts of XVІІ International scientific-practical conference (St. Petersburg - Astana - Kyiv - Vienna, February 27, 2017)


Branch of science: Pedagogical sciences
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Actual problems of modern science: Abstracts of XVІІ International scientific-practical conference (St. Petersburg - Astana - Kyiv - Vienna, February 27, 2017)


Branch of science: Physics and mathematics
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Actual problems of modern science: Abstracts of XVІІ International scientific-practical conference (St. Petersburg - Astana - Kyiv - Vienna, February 27, 2017)


Branch of science: Economic sciences
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Actual problems of modern science: Abstracts of XVІІ International scientific-practical conference (St. Petersburg - Astana - Kyiv - Vienna, February 27, 2017)


Branch of science: Historical science
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Actual problems of modern science: Abstracts of XVІІ International scientific-practical conference (St. Petersburg - Astana - Kyiv - Vienna, February 27, 2017)


Branch of science: Chemical sciences
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Actual problems of modern science: Abstracts of XVІІ International scientific-practical conference (St. Petersburg - Astana - Kyiv - Vienna, February 27, 2017)


Branch of science: Medical sciences
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Actual problems of modern science: Abstracts of XVІІ International scientific-practical conference (St. Petersburg - Astana - Kyiv - Vienna, February 27, 2017)


Branch of science: Medical sciences
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Actual problems of modern science: Abstracts of XVІІ International scientific-practical conference (St. Petersburg - Astana - Kyiv - Vienna, February 27, 2017)


Branch of science: Philology
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Actual problems of modern science: Abstracts of XVІІ International scientific-practical conference (St. Petersburg - Astana - Kyiv - Vienna, February 27, 2017)


Branch of science: Architecture
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Actual problems of modern science: Abstracts of XVІІ International scientific-practical conference (St. Petersburg - Astana - Kyiv - Vienna, February 27, 2017)


Branch of science: Economic sciences
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Actual problems of modern science: Abstracts of XVІІ International scientific-practical conference (St. Petersburg - Astana - Kyiv - Vienna, February 27, 2017)


Branch of science: Technical sciences
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Actual problems of modern science: Abstracts of XVІІ International scientific-practical conference (St. Petersburg - Astana - Kyiv - Vienna, February 27, 2017)


Branch of science: Medical sciences
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Actual problems of modern science: Abstracts of XVІІ International scientific-practical conference (St. Petersburg - Astana - Kyiv - Vienna, February 27, 2017)


Branch of science: Philology
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Actual problems of modern science: Abstracts of XVІІ International scientific-practical conference (St. Petersburg - Astana - Kyiv - Vienna, February 27, 2017)


Branch of science: Legal science
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Actual problems of modern science: Abstracts of XVІІ International scientific-practical conference (St. Petersburg - Astana - Kyiv - Vienna, February 27, 2017)


Branch of science: Medical sciences
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Actual problems of modern science: Abstracts of XVІІ International scientific-practical conference (St. Petersburg - Astana - Kyiv - Vienna, February 27, 2017)


Branch of science: Biological sciences
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Actual problems of modern science: Abstracts of XVІІ International scientific-practical conference (St. Petersburg - Astana - Kyiv - Vienna, February 27, 2017)


Branch of science: Pedagogical sciences
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Actual problems of modern science: Abstracts of XVІІ International scientific-practical conference (St. Petersburg - Astana - Kyiv - Vienna, February 27, 2017)


Branch of science: Economic sciences
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