ЕФЕКТИВНІСТЬ ФУНКЦІОНУВАННЯ ПОДАТКУ НА ДОДАНУ ВАРТІСТЬ В УКРАЇНІ
Abstract
Досліджено механізм адміністрування податку на доданувартість в Україні. Проведено оцінку фіскальної ефективності ПДВ.
Виявлено недоліки та окреслено шляхи удосконалення цього податку.
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