PECULIARITIES OF FORMATION OF SIGNS AND PRINCIPLES OF INCOME TAX AS A MANDATORY SOURCE FOR SUPPORTING THE ACTIVITIES OF THE STATE
Abstract
The article provides an excursion for a detailed study of the role and significance of the elements of income tax. It is the elements of taxation, as noted in the article, that is, the taxpayer, the object and the rate that determine which type of tax to give priority among direct and indirect taxes. The importance of income tax as a source of income for budgets of all levels is analyzed. The factors influencing the growth and reduction of the amount of income tax from enterprises, depending on their location in certain administrative and economic territories, are identified. Specific proposals have been developed to optimize the elements of income tax. At the same time, special attention is paid to the degree of influence of tax incentives on the innovative activity of enterprises.