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