Directions for optimizing the tax burden in the economy
Аннотация
This monograph covers issues such as the development trends of scientific views on the study of the tax burden, factors affecting the tax burden and current problems of optimizing the tax burden, the theoretical basis of the impact of the tax burden on the activities of taxpayers, the impact of the tax burden on macroeconomic stability and the investment environment, the directions of promotion through the tax mechanism, and international experiences and mechanisms related to the provision of tax benefits in the tax system of some foreign countries. Also, attention is focused on the dynamics of macroeconomic indicators, systematic analysis of the tax potential of enterprises, expansion of the tax base, and scientific discussions on the expression of the tax burden, which is the result indicator of tax and taxation relations, with the help of quantitative indicators. The monograph is intended for the general public engaged in entrepreneurial activities, and it can be used by students of higher educational institutions, students of vocational colleges, and students of business schools.
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