Open AccessCONCEPTUAL APPROACH TO DEVELOPMENT AND IMPLEMENTATION OF CORPORATE TAX POLICY
Author(s) -
Daniyal Il'yasov
Publication year - 2021
Publication title -
russian journal of management
Language(s) - English
Resource type - Journals
eISSN - 2500-1469
pISSN - 2409-6024
DOI - 10.29039/2409-6024-2021-9-3-1-5
Subject(s) - tax policy , public economics , corporate tax , tax credit , economics , development (topology) , tax reform , business , tax avoidance , mathematical analysis , mathematics
The main goal of the development of the conceptual foundations for the development of corporate tax policy is to create an integral theoretical basis for future scientific and applied research, capable of synthesizing tax policy instruments at the micro level into a single system.
This paper presents the issues of the development of tax policy at the level of economic entities, and also analyzes the effectiveness of tax policy for an economic entity, taking into account the impact of the tax burden.