THE ROLE, ESSENCE, AND SIGNIFICANCE OF CORPORATE INCOME TAX IN THE STATE BUDGET

This article comprehensively examines the essence of corporate income tax in economic activity, as well as its role and significance within the tax system. It also provides explanations of the taxpayers, taxable object, tax base, and tax rates of corporate income tax. The procedure for calculating corporate income tax is illustrated through simple examples, and the payment deadlines along with existing tax benefits are discussed. The study substantiates the important role of corporate income tax in forming the state budget and regulating the economy.

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