( ) , , , ( ) . :
, () ;
-
VI.
26.
, , , , ( . 26.1); , , , , .
-
. 26.1.
, , , ( ). .
() , , -
, .
: ( , , , , , ) - . , , -, , .
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|
. : ) /; ) () ) , . .
/ (tax exemptions method) , . . . , . ( ), . , , , .
() : 1) (full exemptions), , -, ; 2) (exemptions with progression), , -, , ,
VI.
26.
, .
() / (tax credits / imputation method) , , ( ). , .
: 1) (full tax credits), () , ; 2) (ordinary tax credits), () - , - .
|
|
. ( ) ( ).
, , . : , , , . , , , .
(tax deductions method) , , . , , . ,
, .