THE ECONOMIC AND LEGAL NATURE OF THE MINIMUM TAX LIABILITY

The relevance of the study of the economic and legal nature of the minimum tax liability is due to several factors. Firstly, being relatively new for Ukraine, this type of tax has not yet been sufficiently studied by scholars. Secondly, due to the specifics of the object of taxation, the introductio...

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Bibliographic Details
Main Authors: Olena Hafurova, Volodymyr Yermolenko, Tamara Novak
Format: Article
Language:English
Published: Izdevnieciba “Baltija Publishing” 2024-09-01
Series:Baltic Journal of Economic Studies
Subjects:
Online Access:http://www.baltijapublishing.lv/index.php/issue/article/view/2488