Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
676 1 |
Ultima descărcare din IBN: 2017-03-14 13:45 |
Căutarea după subiecte similare conform CZU |
347.73:336.22(477) (16) |
Drept comercial. Dreptul societăţilor comerciale (1290) |
Venituri publice (475) |
SM ISO690:2012 СИЮШОВ, Денис. О понятии налоговой льготы и экономико-правовой оценке ее эффективности. In: Legea şi Viaţa, 2017, nr. 3/2(303), pp. 117-121. ISSN 2587-4365. |
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Legea şi Viaţa | ||||||
Numărul 3/2(303) / 2017 / ISSN 2587-4365 /ISSNe 2587-4373 | ||||||
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CZU: 347.73:336.22(477) | ||||||
Pag. 117-121 | ||||||
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Rezumat | ||||||
The article is dedicated to research of the nature of a tax incentive, its place among tax stimulus measures, as well as principles and economic and legal criteria, adherence to / achievement of which contributes to the fulfillment of tasks set by the state and ensures tax effectiveness of the appropriate tax incentive. It is stated in the article that a tax benefit, as opposed to its particular form – a tax incentive, does not always create advantages for a particular taxpayer. In the article the definition of a tax incentive is made, a list of principles which should be met by a tax incentive is provided, and the key economic and law criteria to assess the effectiveness of a tax incentive are identified. |
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Cuvinte-cheie налоговый стимул, налоговая льгота, меры налогового стимулирования, принципы внедрения налоговой льготы, экономико-правовые критерии оценки эффективности налоговой льготы |
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