THE DEFINITION OF «TAX BENEFIT» IN UKRAINE AND PECULIARITIES OF ITS APPLICATION IN FOREIGN COUNTRIES
Journal Title: Порівняльно-аналітичне право - Year 2017, Vol 5, Issue
Abstract
The author are different definitions of term the tax preference in the article, classification of tax preferences that are applied in Ukraine, positive and negative feedback are uncovered. Analyzed basic provisions of the Tax Code of Ukraine, which tax privileges are regulated. Classification of tax preference are investigated, which are used in foreign countries.
Authors and Affiliations
В. А. , Крівов
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