СПЕЦИФІЧНІ ОСОБЛИВОСТІ ФУНКЦІОНУВАННЯ ПОДАТКУ НА ДОДАНУ ВАРТІСТЬ В АГРОПРОМИС- ЛОВОМУ ВИРОБНИЦТВІ УКРАЇНИ

• Authors: Мальований М.І. , Прокопчук О.Т.
• Languages of publication: PL

Abstracts

EN

In the article generalized theoretical principles of indirect taxation, in particular in part of production of the most widespread form of universal excise – tax value-added, functional descriptions of VAT are analysed and the functional orientation of tax is exposed inrelation to industry of agriculture. Grounded functional orientation of VAT taking into account the specific of his functioning in industry of agricultural production, specific properties of this form are in particular selected taxations which provide implementation of supporting and protective tasks, and also directed on simplification of procedures of tax administration.

Keywords

EN

value-added tax (VAT); economic essence of VAT; functional orientation; general properties; specific properties; tax administration

• Publisher: Państwowa Wyższa Szkoła Zawodowa w Płocku
• Journal: Zeszyty Naukowe PWSZ w Płocku. Nauki Ekonomiczne
• Year: 2014
• Volume: 19

Dates

online

2017-03-23

Contributors

author

Мальований М.І.

author

Прокопчук О.Т.