IMPROVEMENT OF CORPORATE INCOME TAX
DOI:
https://doi.org/10.60078/2992-877X-2025-vol3-iss4-pp274-281Abstract
The article examines scientific approaches to the impact of the corporate tax system on investment volume and business activity. The article provides scientific evidence that reducing effective corporate tax rates has a positive impact on investment and production volumes. Based on the analysis, the corresponding conclusions were made regarding corporate tax.
Keywords:
corporate tax taxation tax base tax rate tax benefit investment profit retained earningsReferences
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