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ПРАКТИКА ВИКОРИСТАННЯ ПОДАТКОВИХ ПІЛЬГ В УКРАЇНІ // Practice of using tax remissions in Ukraine

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  • Коротун, Володимир Іванович

    (Національного університету ДПС України)

Abstract

Available theoretical approaches to determining the economic content of tax remissions have been analyzed and assessment of present-day state of their application in the national tax system has been carried out, as well as suggestions on increasing efficiency of using relief taxation under conditions of the Tax Code of Ukraine action have been given. Проаналізовано наявні теоретичні підходи до визначення економічного змісту податкових пільг, здійснено оцінку сучасного стану їх використання в національній податковій системі та надано пропозиції щодо підвищення ефективності застосування пільгового оподаткування в умовах дії Податкового кодексу України

Suggested Citation

  • Коротун, Володимир Іванович, 267. "ПРАКТИКА ВИКОРИСТАННЯ ПОДАТКОВИХ ПІЛЬГ В УКРАЇНІ // Practice of using tax remissions in Ukraine," Вісник Житомирського державного технологічного університету. Серія: Економічні науки // THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, Житомирський державний технологічний університет // ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY, vol. 2012(2).
    • Handle: RePEc:scn:000ven:47645
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