ПРАВОВЕ ЗАБЕЗПЕЧЕННЯ ЕФЕКТИВНОГО ВИКОРИСТАННЯ СТИМУЛЮЮЧОЇ ФУНКЦІЇ ПОДАТКОВИХ ПІЛЬГ

The paper studies the conditions for realizing the incentive function of tax benefits provided for the economic entities. The author grounds the necessity of making control over the proper use of target preferences taking into account the fact that it includes a target use of funds released as a res...

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Bibliographic Details
Date:2012
Main Author: Lukova, N.G.
Format: Article
Language:Ukrainian
Published: V. Mamutov Institute of Economic and Legal Research of the National Academy of Sciences of Ukraine 2012
Online Access:https://economiclaw.kiev.ua/index.php/economiclaw/article/view/834
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Journal Title:Economics and Law

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Economics and Law