ДО ПРОБЛЕМИ ВИЗНАЧЕННЯ ПОНЯТТЯ ТА СУТНОСТІ ЕЛЕКТРОННОГО АДМІНІСТРУВАННЯ ПОДАТКІВ В УКРАЇНІ
Journal Title: Науковий вісник публічного та приватного права - Year 2018, Vol 4, Issue 2
Abstract
The article, based on the analysis of scientific views of scientists, provides the author’s definition of the concept of electronic tax administration in Ukraine. It has been proven that the electronic administration of the value added tax makes it possible to carry out the relevant fees more efficiently and quickly. It is noted that today the most rapid development of electronic administration of taxes can be traced in the following elements of this phenomenon: the interaction of subjects of taxation and regulatory bodies, tax reporting, management of the collection of value added tax.
Authors and Affiliations
О. Д. СКАПОУЩЕНКО
Keywords
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- EP ID EP588133
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