TERRITORIALITY AND RESIDENCY IN DETERMINING THE TAX BASE OF VAT

Authors

  • A.V. Tserkovnyi Yaroslav Mudryi National Law University

Keywords:

entities, VAT, ta, services, tax agent, taxpayer, residency, person offending fine

Abstract

This article discusses the definition of the tax base of VAT, namely the importance of territorial and residency for taxation of this type. A comparative analysis of domestic tax technology with foreign counterparts. Also, this issue is studied through the prism of different types of liability for violation of tax law by.

References

1. Податковий кодекс України від 2 груд. 2010 р. // Відомості Верховної Ради України. – 2011. – № 13-14, № 15-16, № 17. – Ст. 112. 2. Лист ДФС від 12.10.2015 № 21564/6/99-99-19-03-02-15.

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Published

2024-09-06

How to Cite

Tserkovnyi, A. (2024). TERRITORIALITY AND RESIDENCY IN DETERMINING THE TAX BASE OF VAT. Scientific Bulletin of Dnipro State University of Internal Affairs, (3), 167–170. Retrieved from http://visnik.dduvs.edu.ua/index.php/visnyk/article/view/396

Issue

No. 3 (2016): Scientific Bulletin Scientific Bulletin of the Dnipro State University of Internal Affairs

Section

ПИТАННЯ ПУБЛІЧНОГО АДМІНІСТРУВАННЯ