FEATURES OF THE TAX ADMINISTRATION ON THE PROFIT TAX OF LEGAL ENTITIES IN THE CONTEXT OF THE DEVELOPMENT OF DIGITAL INFRASTRUCTURE
Abstract
This article focuses on improving tax administration related to profit tax. Income tax is an important source of revenue for governments, and effective tax administration is essential to ensure effective revenue collection and compliance by taxpayers. This analysis explores various aspects of tax administration that could be improved to simplify the process, reduce tax evasion and create a more business-friendly environment. The analysis includes a review of relevant literature, studies and experiences from different countries. At the same time, such areas as underground trade and general catering, transport by motor vehicle, housing construction and repair, provision of residential services are studied, foreign experience and scientific-practical conclusion on its application in our country are studied. and sugGEStions are formulated.
Keywords:
tax profit tax tax revenues methods and tools dvanced information and communication technologies analysis optimization tax benefits tax rate tax attitudes tax policy state budget tax administration tax burdenReferences
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