ELECTRONIC ADMINISTRATION OF VALUE ADDED TAX AND ITS COMPONENTS
Journal Title: Jurnalul juridic naţional: teorie şi practică - Year 2018, Vol 2, Issue 2
Abstract
The development of modern information technologies and their wide implementation in the mechanisms of the state (government) management promotes the emergence of new economic and legal relations, including those in the part of levy of taxes and fees. All mentioned above applies to value added tax. Since the introduction of electronic administration of value added tax, the specified process is being paid much attention to. In the article, the analysis of the current state of electronic administration of value added tax was performed, which made it possible to identify its components, consider it as a separate institute of law, the concept of electronic administration of value added tax was formulated and scientifically substantiated conclusions on this issue were made.
Authors and Affiliations
Andrii LOHVYN
Keywords
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