Короткий опис(реферат):
The consequences of debt write-offs which in tax inspectors` point of view entails adjusting the tax credit of value added tax-payer are ambiguous and, therefore, have a disputed nature. The temporal and contradictory order of the adopted legislation on value added tax for debtor enterprises is not systematic.
Суть розробки, основні результати:
Ivanova, L. B. Tax policy as a regulation instrument of renewal of the debt's solvency / L. B. Ivanova, V. G. Margasova, Y. M. Peretiatko // Науковий вісник Полісся. – 2017. – № 3 (11). Ч. 2. – С. 143-147.