THE WORLD OF TAx DEDUCTIONS
| Autor: | Alexei V. Dujov |
|---|---|
| Jazyk: | ruština |
| Rok vydání: | 2016 |
| Předmět: |
элементы налога
классификация элементов налога природа налогового вычета налого вый вычет по налогу на добавленную стоимость стандартные вычеты по налогу на доходы физических лиц про фессиональные налоговые вычеты по налогу на доходы физических лиц elements of taxes classifica tion of elements of the tax nature of tax deduction tax deduction for value added tax standard deductions under the tax to incomes of physical persons professional tax deductions under the tax to incomes of physical persons Economics as a science HB71-74 |
| Zdroj: | Статистика и экономика, Vol 0, Iss 5, Pp 35-38 (2016) |
| Druh dokumentu: | article |
| ISSN: | 2500-3925 |
| DOI: | 10.21686/2500-3925-2015-5-35-38 |
| Popis: | In this article a study and methodological foundations of the structure of taxes and fees. Disclosed the concept of elements of tax and duty. Focuses on the nature of the concept of «tax deduction». Provides legal and the author’s interpretation of the term «tax deduction». Examples of application of a tax deduction in the value-added tax and the tax to incomes of physical persons. the conclusions about the multilateral nature of the tax deduction. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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