VAT Reform and Taxation of the Construction Sector
Journal: Digest Finance
Year: 2019

The article discusses the taxation specifics of entities in the construction sector, tax burden and financial results under various taxation treatment and costs, impact of tax law imperfections on financial results teetering on the edge of general and special tax treatment. Objectives The research aims to set an effective taxation system stimulating the economic growth, raising the revenue of the budgetary system, involve business entities operating in the construction sector into the scope of t