The Features of Functioning of VAT in Ukraine

The article explores the essence and features of value-added tax (VAT), the leading indirect tax in Ukraine, a part of which is the highest revenue to the State budget among all tax payments. The main advantages and disadvantages of functioning of VAT in the current management conditions have been d...

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Bibliographic Details
Main Authors: Zamaslo Olha T., Kaminska Olha A.
Format: Article
Language:English
Published: Research Centre of Industrial Problems of Development of NAS of Ukraine 2017-05-01
Series:Bìznes Inform
Subjects:
Online Access:http://www.business-inform.net/export_pdf/business-inform-2017-5_0-pages-210_215.pdf