Abstract:
The article deals with the problems of taxation of services in tourism tourism with value added tax. The relevant norms of the Tax Code of Ukraine, as well as the practice of the European Union on this issue, are analyzed. The concept of export / import of services in tourism is considered.
Description:
Opanasiuk N. Improvement of Tourism Activity Taxation in Ukraine / Actual Problems of the Theory and Practice of Accounting, Auditing, Analysis and Taxation in Ukraine: Current State and Development Prospects : materials of Intern. scient.-pract. confer. ( Kam’ianets'-Podil's'kyi, December 14, 2016 ). – Ternopil : Krоk, 2016. – P. 168-170.
