Substantiation of the stages of implementation of the tax expenditure concept
One of the key problems of the modern taxation system in Ukraine is the unsystematic provision of tax benefits and the lack of real tools for monitoring their use, which determines the relevance of the study. The purpose of the study was the theoretical substantiation of the stages of implementation...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Simon Kuznets Kharkiv National University of Economics
2023-03-01
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| Series: | Управління розвитком |
| Subjects: | |
| Online Access: | https://devma.com.ua/journals/t-21-1-2023/obgruntuvannya-etapiv-vprovadzhennya-kontseptsiyi-podatkovikh-vitrat |