SELLING PRODUCTS AT A PRICE LOWER THAN THE PRODUCTION COST: TAX CONSEQUENCES
Journal: National Technical University of Ukraine Journal Political science Sociology Law
Year: 2022

The paper considers topical issues related to taxation of business operations involving the sale by producers of their own products at a price lower than the production cost. It is indicated that manufacturers determine the price of their own products based on their cost price. Attention is drawn to the fact that sometimes, some manufacturers are forced to sell their products at a price lower than their production cost for certain objective reasons, in particular due to the expiration date of su