THEORETICAL AND LEGAL FOUNDATIONS OF THE ADMINISTRATION AND METHODOLOGY OF INDIRECT TAXES
DOI:
https://doi.org/10.60078/2992-877X-2024-vol2-iss9-pp451-457Abstract
This article examines the opinions of local and foreign scholars on the economic reforms implemented in our country, the need to improve the administration and methodology of direct taxes, its socio-economic importance, theoretical and legal issues. Also, based on the results of the research conducted on the topic, conclusions and proposals were developed regarding the improvement of tax administration and methodology.
Keywords:
tax tax administration tax policy tax theory method methodology direct taxes regulatory rightsReferences
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