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

Journal: International Scientific Journal "Internauka" (Vol.1, No. 24)

Publication Date:

Authors : ;

Page : 153-155

Keywords : tax credit; value added tax administration; tax discount; tax benefit;

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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.

Last modified: 2017-04-22 19:53:50