Tax benefits: problems of application and directions for their decision
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 1, Issue
Abstract
The article is devoted to the investigation of the problems of preferential taxation in Ukraine. The article defines the impact of tax benefits on budget revenues and investment and innovation activities of enterprises. The possibilities of applying foreign practice of stimulating R & D are considered. The ways of solving the problems of preferential taxation are determined.
Authors and Affiliations
Tetiana Oleksandrivna Kyriazova, Natalia Ivanivna Chulak
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