ИЗУЧЕНИЕ ПЕРЕДОВОГО ОПЫТА ПРИМЕНЕНИЯ НАЛОГА НА ДОБАВЛЕННУЮ СТОИМОСТЬ: УРОКИ ЗАРУБЕЖЬЯ
Аннотация
В статье проводится углубленное исследование передовой практики применения налога на добавленную стоимость (НДС). Посредством обширного обзора литературы, анализа тематических исследований и обзора эмпирических данных исследование направлено на выявление и объяснение ключевых принципов, которые способствуют эффективности систем НДС. Результаты данного исследования призваны помочь налоговым органам и бизнесу оптимизировать подход к уплате НДС.
Ключевые слова:
налоги налог на добавленную стоимость прогрессивный регрессивный налог на потреблениеБиблиографические ссылки
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