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Електронний архів Житомирського державного технологічного університету

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Title ??????????? ?????????? ????????? ?????? ?? ??? ?? ???????????? ? ??????? ???????
Features of application of tax deduction on vat at national and local level
 
Creator ?????????, ?.?.
???????, ?.?.
Bogdanova, J.A.
Shmygol, M.S.
 
Subject ??????
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????????? ??????
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taxes
tax system
taxation
tax deduction
value-added tax
 
Description ??????????? ??????????? ?????????? ????????? ?????? ?? ?????? ?? ??????????? ????????? ?? ???????????? ? ??????? ??????. ???????? ?????????? ????????, ????????? ? ??????????? ????????? ?????? ?? ?????? ?? ??????????? ?????????. ?????????? ?????????? ????????, ???????? ? ????????, ??????? ??????? ???????????????, ????? ???? ? ??????? ?????? ??????, ??????????? ??????? ??????? ??? ??????????? ???????? ???????????? ???????? ? ???????????, ???????????? ??????? ?????????? ??? ???????? ???????. ???????? ?????? ???????? ????????????? ? ??????????, ? ???? ????????, ???? ????????, ??? ???? ???????? ????????? ?????????? ????????? ????? ?? ?????? ?? ??????????? ????????? ?? ???????????? ? ??????? ??????. ????????? ???????????? ???????????? ?????????? ????????? ?????? ?? ?????? ?? ??????????? ?????????. ??????????? ??????????? ?????????? ????????? ?????? ?? ?????? ?? ??????????? ?????????. ???????????????? ????????? ?????? ??????? ?? ????????? ??????????????? ?? ??? ?? ???????????? ? ??????? ??????, ? ???? ??????? ???? ????????, ??? ???????? ?????????? ?????? ?????? ??????? ? ?????????? ????????? ??????????????? ??????????? ?? ?????? ?? ??????????? ?????????.
In this article the features of application of tax deduction are considered on a tax value-added at national and local level. Raising of problem, constrained with the use of tax deduction on a tax value-added, is exposed. Manoeuvring tax rates, privileges and fines, changing the terms of taxation, entering one and abolishing other taxes, the state creates terms for speed-up development of certain industries and productions, assists the decision of for society issues of the day. An analysis is conducted basic investigational and publications, during which, it was educed, that small attention is spared to application of tax deductions on a tax value-added at national and local level. Research of range of problems of application of tax deduction is conducted on a tax value-added. The features of application of tax deduction are considered on a tax value-added. The tax losses of budget are analysed from favourable tax treatment on VAT at national and local level, during an analysis there was educed, that the most scale volumes of losses of budget as a result of favourable tax treatment are observed on a tax value-added.
 
Date 2016-04-15T13:10:58Z
2016-04-15T13:10:58Z
2013
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/2899
 
Language ru
 
Relation ???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.1(25)
 
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