Home  Journals  Finance and Credit  45(573) - 2013 December

Trends and characteristics of banking market in corporate loans

Available online: 15 December 2013

Subject Heading: Taxation

JEL Classification: 

In the article it's suggested to include research to the list of services, taxable for VAT by zero-rate. Changes in the law, which must be made in order to realize the proposal. It is concluded that the effect would not be burdensome for the budget, and scientific organizations could receive significant financial support.

Keywords: VAT, zero rate of VAT, VAT exemption, taxation on research

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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