VAT ADMINISTRATION MECHANISM IN THE CRITICAL IMPORT REGULATION SYSTEM: DOMESTIC PRACTICE AND FOREIGN EXPERIENCE Authors Yu. Bezdushna https://orcid.org/0000-0002-9866-511X O. Panchenko https://orcid.org/0000-0001-8326-5888 Yu. Nezhyd https://orcid.org/0000-0003-2807-0687 DOI: https://doi.org/10.32702/2307-2105.2026.3.36 Downloads pdf (Українська) Published 2026-03-20 Issue No. 3 (2026): Efektyvna ekonomika Section Статті