EUROPEAN TRENDS VAT ADMINISTRATION
Journal Title: Международный научный журнал "Интернаука" - Year 2017, Vol 2, Issue 1
Abstract
In the article the features of the modern stage of forming of the general system of administration of VAT are investigational and directions of further harmonization of this tax are analysed in the countries-members of EU. The estimation of the modern state is done and certain directions of further evolution of general tax politics of EU in the field of it. It is well-proven that VAT is a basic budget revenues tax. Possibilities of reformation and harmonization of VAT of participating countries of EU are certain in accordance with the Sixth, Eighth, Tenth and Thirteenth directives of TU from the questions of administration of VAT.
Authors and Affiliations
Tatiana Drahalchuk, Irina Prokopenko
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