Published April 26, 2023 | Version v1
Journal article Open

CONCEPTUAL FOUNDATIONS AND CONDITIONS FOR ENSURING AN EFFECTIVE TAX MECHANISM FOR THE DISTRIBUTION OF VALUE ADDED

Description

The process of economic liberalization, the aggravation of fiscal policy problems and the increase in the tax potential of taxpayers, the use by the state of effective means of modernizing the tax system in many ways, the distribution of added value also directly depends on the organization of an effective tax mechanism. It is important to study the directions of organizing an effective tax mechanism for the distribution of added value as a separate direction of the reform of the tax system, which today causes a lot of discussion. Based on this, this article discusses the issues of value added taxation

Files

A-37.pdf

Files (375.7 kB)

Name Size Download all
md5:9765fb640373593340f5c1b1a9fc029f
375.7 kB Preview Download