| Article title |
Some Issues of Criminal Qualification of Illegal Value Added Tax Refunds in Ukraine
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| Authors |
Kondra M.
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| Name of magazine |
Journal «The Student Legal Journal» (Ukrainian language)
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| Issue |
3-4/2012
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Сторінки
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[56-63]
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| Annotation |
In this article Value Added Tax refund is analyzed and the statement that the method of VAT refund has no influence on the criminal qualification is made. The author analyses the scientific positions concerning the qualification of illegal VAT refund under the Article 212 of the Criminal Code of Ukraine. In the conclusion a possible criminal qualification of illegal VAT refunds is proposed. |
| Keywords |
Value Added Tax, forms of VAT refund, tax credit, criminal and legal qualifications. |
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References
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