LEGAL NATURE OF THE TAX CREDIT IN THE MECHANISM OF VALUE ADDED TAX ADMINISTRATION

Abstract

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.

Authors and Affiliations

Yuriy Pyvovar

Keywords

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  • EP ID EP299780
  • DOI 10.21267/IN.2017.24.4906
  • Views 95
  • Downloads 0

How To Cite

Yuriy Pyvovar (2017). LEGAL NATURE OF THE TAX CREDIT IN THE MECHANISM OF VALUE ADDED TAX ADMINISTRATION. Международный научный журнал "Интернаука", 2(2), 153-155. https://www.europub.co.uk/articles/-A-299780