ПРАВОВЕ ЗАБЕЗПЕЧЕННЯ ЕФЕКТИВНОГО ВИКОРИСТАННЯ СТИМУЛЮЮЧОЇ ФУНКЦІЇ ПОДАТКОВИХ ПІЛЬГ

• Дата: 2012
• Автор: Lukova, N.G.
• Формат: Стаття
• Мова: Ukrainian
• Опубліковано: V. Mamutov Institute of Economic and Legal Research of the National Academy of Sciences of Ukraine 2012
• Онлайн доступ: https://economiclaw.kiev.ua/index.php/economiclaw/article/view/834
• Назва журналу: Economics and Law

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 result of tax benefits and target use of goods imported (supplied) as tax exempted. It is offered to fix the responsibility of the business entity to conduct a separate accounting of such funds and goods, as well as to present reports about their using. Particular attention is paid to the possibility of making control over a target use of benefits. The conclusion is made that the identification of violations of the tax legislation in the sphere of a target use of goods imported (supplied) with application of tax benefits is possible if the tax bodies are granted the powers to conduct a real inspection on these issues.