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