VALUE ADDED TAX, ITS NECESSITY AND SOCIAL IMPORTANCE

This article presents the value added tax, its place in the tax system of our republic, and the stages of its development. The influence of the value-added tax on the competitiveness of the economy, its essence, socio-economic necessity is explained by interpreting the scientific and theoretical literature and analyzing the international experience.

Publication Details

Journal
Zenodo (CERN European Organization for Nuclear Research)
Published
2024-10-13
DOI
https://doi.org/10.5281/zenodo.13925118
Primary Topic
Economic and Industrial Development
Type
article
Field-Weighted Citation Impact
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article

VALUE ADDED TAX, ITS NECESSITY AND SOCIAL IMPORTANCE

Zenodo (CERN European Organization for Nuclear Research)
Economic and Industrial Development
article

VALUE ADDED TAX, ITS NECESSITY AND SOCIAL IMPORTANCE

article en

Abstract

This article presents the value added tax, its place in the tax system of our republic, and the stages of its development. The influence of the value-added tax on the competitiveness of the economy, its essence, socio-economic necessity is explained by interpreting the scientific and theoretical literature and analyzing the international experience.

Zenodo (CERN European Organization for Nuclear Research)
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VALUE ADDED TAX, ITS NECESSITY AND SOCIAL IMPORTANCE · Zenodo (CERN European Organization for Nuclear Research) (2024) | TGRS Research Map | TGRS