The Impact of Tax Policy on the Tax Base and the Procedure for Its Determination

This article discusses the results of research on existing types and categories of tax policy, how it can affect the tax base, and to what extent it depends on the procedures for determining the tax base. In addition, aspects of the impact of tax policy on the procedures for determining the taxable base are analyzed, and various methods and general approaches to assessing the impact of tax policy on the taxation base in the tax field are considered. Also, the factors of the tax policy that clearly affect some types of taxes are shown in a visual way.

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