Registration and Blocking of Tax Bill / Calculation of Adjustments: New Rules for Business and Fiscal Officers

Implementation of the system for administering value added tax for the domestic business sector was an IMF requirement. However, its applications by business entities could not eliminate “tax heavens”, barter deals and purchase (sale) of doubtful tax credit. It was in 1 July 2017 that the system for...

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Bibliographic Details
Main Authors: O. А. Yurchenko, О. А. Svyryda
Format: Article
Language:Ukrainian
Published: National Academy of Statistics, Accounting and Audit 2018-10-01
Series:Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu
Subjects:
Online Access:https://nasoa-journal.com.ua/index.php/journal/article/view/162