Короткий опис(реферат):
Economic growth of business makes an increasing impact on other relations and large enterprises become an independent object of state's economic and legal policy. Becoming a leader in tax deductions, states identify large business entities assigning them the status of a large tax payer (a large taxpayer, hereinafter referred to as LTP) with what they declare selection of a special form of their tax management.
Суть розробки, основні результати:
Puzyrnyi, V. F. Tax management of large taxpayers in the light of cooperation evolution with fiscal authorities (domestic and foreign experience) / V. F. Puzyrnyi // Науковий вісник Полісся. – 2017. – № 3 (11). Ч. 2. – С. 159-165.
