Specific Features of Counteracting VAT Evasion: Experience of Ukraine and Foreign Countries
The article is focused on determining specific features of counteracting VAT evasion in Ukraine and foreign countries. It has been found out that the presence of VAT in the tax system of any state is a prerequisite for such a state to become a member of the European Union and it is due to its broad...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | Ukrainian |
| Published: |
Kharkiv National University of Internal Affairs
2020-12-01
|
| Series: | Вісник Харківського національного університету внутрішніх справ |
| Subjects: | |
| Online Access: | http://visnyk.univd.edu.ua/index.php/VNUAF/article/view/350 |