Specific Features of Counteracting VAT Evasion: Experience of Ukraine and Foreign Countries

The article is focused on determining specific features of counteracting VAT evasion in Ukraine and foreign countries. It has been found out that the presence of VAT in the tax system of any state is a prerequisite for such a state to become a member of the European Union and it is due to its broad...

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Bibliographic Details
Main Author: N. S. Horobets
Format: Article
Language:Ukrainian
Published: Kharkiv National University of Internal Affairs 2020-12-01
Series:Bulletin of Kharkiv National University of Internal Affairs
Subjects:
Online Access:http://visnyk.univd.edu.ua/index.php/VNUAF/article/view/350
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