Import Operations with Goods: Features of Taxation and its Accounting Reflection

The article, based on the analysis of views of scholars on the essence of the term of «import operation» and establishing the relationship of its content with the terms of «import activity» and «import», suggests a generalized definition of the term of «import operations with goods» as an aggregate...

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Bibliographic Details
Main Authors: Lytvynenko Natalia O., Nashkerska Mariya M., Fal Yuliya Ya.
Format: Article
Language:English
Published: Research Centre of Industrial Problems of Development of NAS of Ukraine 2020-10-01
Series:Bìznes Inform
Subjects:
Online Access:https://www.business-inform.net/export_pdf/business-inform-2020-10_0-pages-276_285.pdf