TAX POLICY

SYNCHAK Viktor Petrovych

Methodical principles of registering VAT payers in Ukraine

The methodical approaches to realization of obligatory and voluntary forms of registration of VATpay-ers in Ukraine are substantiated. Their advantages over the current mechanism of registration of VAT payers in Ukraine are proved.

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SYNCHAK V. P. Methodical principles of registering VAT payers in Ukraine / V. P. SYNCHAK // Фінанси України. - 2011. - № 6. - C. 54-61.