LEGAL NATURE OF THE TAX CREDIT IN THE MECHANISM OF VALUE ADDED TAX ADMINISTRATION
Journal Title: Международный научный журнал "Интернаука" - Year 2017, Vol 2, Issue 2
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 92
- Downloads 0
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