TAX PRIVILEGES IN THE SYSTEM OF ECONOMIC AND LEGAL MEANS: CONDITIONS AND GROUNDS FOR GRANTING
Journal Title: Вісник Одеського національного університету. Правознавство - Year 2018, Vol 23, Issue 2
Abstract
The article is devoted to the definition of the conditions and grounds for granting tax privileges to economic entities. A comparative analysis of the conditions and grounds for the granting of tax privileges to economic entities under the legislation of Ukraine and the law of the European Union; the definition of the concept of tax privilege as economic-legal means is formulated; proposals for the development of the tax privilege institute in Ukraine based on European experience have been developed.
Authors and Affiliations
I. V. Petrunenko
Keywords
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- EP ID EP509420
- DOI 10.18524/2304-1587.2018.2(33).146966
- Views 73
- Downloads 0
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