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APPROACHES TO CLASSIFICATION OF THE TAX PRIVILEGES/ТЕОРЕТИКО-МЕТОДИЧЕСКИЕ ПОДХОДЫ К КЛАССИФИКАЦИИ НАЛОГОВЫХ ЛЬГОТ В УКРАИНЕ

Keywords: tax privileges , preferential taxation , classification of the tax privileges , preferential mechanism of the taxation

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Abstract:

In article existing approaches to classification of the tax privileges are analysed. It is considered classification signs depending on a coverage of the tax privileges, by types of payers, in a granting form, on validity periods, on character of solved tasks, of the budgetary effect.

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