SEPARATE PROBLEMS OF LAW ENFORCEMENT PRACTICE OF TAX AUTHORITIES, ARISING IN THE COURSE OF MONITORING OVER THE CALCULATION AND PAYMENT OF VAT

Описание

Аннотация

The article gives an overview of specific problems of law enforcement practice of tax authorities arising from the conduct of control over the calculation and payment of VAT. The author attempts to identify the causes of conflict between taxpayers, payers of VAT and tax authorities and makes his own conclusions.