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The Empowerment of Stimulating Effect of VAT at Innovation-based Investments in Ukraine

Journal: Quarterly Scientific Journal "Economic Herald of the Donbas" (Vol.35, No. 1)

Publication Date:

Authors : ; ;

Page : 99-103

Keywords : Value Added Tax; innovative and investment tax abatements; special treatment of VAT collecting in the agricultural sector of economy; tax regulation; Tax Codex of Ukraine;

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The article is devoted to the analysis of modern domestic mechanism of collecting Value Added Tax. Based on the analysis results, the authors substantiate the directions of the improvement of the procedure of tax charge and payment, aimed at increasing of its regulatory properties.

Last modified: 2017-09-01 00:26:04