EUROPEAN TRENDS VAT ADMINISTRATION
Journal: International Scientific Journal "Internauka" (Vol.1, No. 23)Publication Date: 2017-01-31
Authors : Drahalchuk T. S.; Prokopenko І. А.;
Page : 51-55
Keywords : harmonization; EU; VAT; joint administration system of value added tax; economic integration; the tax rate;
Abstract
In the article the features of the modern stage of forming of the general system of administration of VAT are investigational and directions of further harmonization of this tax are analysed in the countries-members of EU. The estimation of the modern state is done and certain directions of further evolution of general tax politics of EU in the field of it. It is well-proven that VAT is a basic budget revenues tax. Possibilities of reformation and harmonization of VAT of participating countries of EU are certain in accordance with the Sixth, Eighth, Tenth and Thirteenth directives of TU from the questions of administration of VAT.
Other Latest Articles
- THE DEVELOPMENT OF THE OIL MARKET IN UKRAINE
- Comparison of Feature Detection and Matching Approaches: SIFT and SURF
- IMPROVEMENT OF POWER QUALITY USING MULTILEVEL INVERTER BASED SHUNT ACTIVE POWER FILTER
- ELECTROENCEPHALOGRAM ENHANCEMENT USING SIGN BASED NORMALIZED ADAPTIVE FILTERING TECHNIQUES
- COMPARATIVE ANALYSIS ABOUT THE APPLICATION OF METHODS OF THE DATA ENVELOPMENT ANALYSIS (DEA) IN THE OIL INDUSTRY
Last modified: 2017-03-07 05:03:36