Published October 18, 2022 | Version v1
Journal article Open

THE SYSTEM OF CALCULATION OF VALUE ADDED TAX AND ITS IMPROVEMENT

  • 1. Master student of the Banking and Finance Academy

Description

This scientific article presents the author's opinions on the development evolution of the value added tax, its role in the tax system. Also, the practice of developed foreign countries on the introduction of VAT has been analyzed. In addition, the extent of the impact of VAT on the activities of business entities was analyzed.

Files

economic-2022-5-12.pdf

Files (494.0 kB)

Name Size Download all
md5:7dd80c0d30b0b52e14702e36229f832f
494.0 kB Preview Download