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International Finance and Accounting

Abstract

The article analyzes the economic nature of the turnover tax, its formation and its importance in the formation of state budget revenues on both theoretical and practical grounds. The similarities and differences between the single tax payment and the turnover tax are revealed. The importance of the turnover tax in budget revenues is assessed, and the author's views on its essence are given. It is proposed to improve the legal norms of the turnover tax.

References

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