EUROPEAN EXPERIENCE OF VAT REFUNDING IN THE AGRICULTURAL SECTOR
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2018, Vol 23, Issue 8
Abstract
The article deals with the European experience of VAT refunding to farm enterprises. The normative legal acts of obligations of Ukraine towards the European Union according to the Association Agreement has been analyzed. Attention has been drawn to the prospects of applying an alternative taxation regime under the flat-rate in Ukraine.
Authors and Affiliations
Yu. Yu. Yarmolenko
Keywords
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- EP ID EP582148
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