Place of the Value Added Tax in the System of Indirect Taxation Место налога на добавленную стоимость в системе косвенного налогообложения
The article studies the essence of division of taxes into direct and indirect and a necessity in application of the system of indirect taxation. It analyses the use of taxes on consumption in foreign countries and in Ukraine. It determines dynamics of receipt of indirect taxes into the State Budget...
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| Format: | Article |
| Language: | English |
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Research Centre of Industrial Problems of Development of NAS of Ukraine
2013-04-01
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| Series: | Bìznes Inform |
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| Online Access: | http://www.business-inform.net/pdf/2013/4_0/399_404.pdf |