Населений пункт:
Київ, Україна

Кількість публікацій: 3

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.


Галузь науки: Юридичні науки
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