GENESIS OF "TAX CREDIT" CATEGORY
UDC 336.225
PANCHUK A.,
Candidate of Sciences (Economics), Associate Professor at the Finance Department of Kyiv National University of Trade and Economics
GENESIS OF "TAX CREDIT" CATEGORY
The essences of tax credit category, its dual nature have been researched. This category’s development in Ukrainian tax system has been considered. The directions to improve the application of these relations in personal and enterprises taxation have been determined.
GENESIS OF "TAX CREDIT" CATEGORY
PANCHUK A.,
Candidate of Sciences (Economics), Associate Professor at the Finance Department of Kyiv National University of Trade and Economics
GENESIS OF "TAX CREDIT" CATEGORY
The essences of tax credit category, its dual nature have been researched. This category’s development in Ukrainian tax system has been considered. The directions to improve the application of these relations in personal and enterprises taxation have been determined.
GENESIS OF "TAX CREDIT" CATEGORY