VALUE-ADDED TAX IN THE CONTEXT OF UKRAINIAN LEGISLATION ADAPTATION TO LEGISLATION OF EU

被引：0
|
作者：
Semenko, T. M. [1 ]
机构：
[1] T Shevchenko Kyiv Natl Univ, UA-03022 Kiev, Ukraine
来源：
ACTUAL PROBLEMS OF ECONOMICS | 2011年 / 124期
关键词：
value-added tax; EU; adaptation of legislation; integration; harmonization;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
VALUE-ADDED TAX IN THE CONTEXT OF UKRAINIAN LEGISLATION ADAPTATION TO LEGISLATION OF EU The article carries out the legal analysis of the EU legislation in the field of indirect taxation comparing the Sixth Directive of Advice of 77/388/EES with the Internal Revenue Code of Ukraine and establishing the divergences in them, also offering ways to remove these divergences.
引用
收藏
页码：221 / 224
页数：4
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