System of vat administration in Ukraine: current situation and future development

The article reveals the state of the administration of value added tax (VAT) in modern terms. It is defined the main instrument of state regulation of the market economy. The article highlightes the indirect tax such as VAT like one of the progressive form of universal excise tax. The article outlin...

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Bibliographic Details
Main Author: Mariia Chernyshova
Format: Article
Language:English
Published: Ukrainian Center for Cultural Studies 2013-04-01
Series:Cхід
Subjects:
Online Access:http://skhid.kubg.edu.ua/article/view/14323