LEGAL REGULATION AND ACCOUNTING ASPECTS OF VALUE ADDED TAX IN UKRAINE AND EU MEMBER STATES Authors O. Luhova https://orcid.org/0000-0003-4432-0295 S. Syrtseva https://orcid.org/0000-0003-4824-3741 DOI: https://doi.org/10.32702/2307-2105.2025.11.94%20 Downloads pdf (Українська) Published 2025-11-18 Issue No. 11 (2025): Efektyvna ekonomika Section Статті