PROCESSES OF OPTIMAL FORMATION OF DIRECT AND INDIRECT TAXATION
DOI:
https://doi.org/10.60078/2992-877X-2026-vol4-iss4-pp192-197Abstract
The article summarizes the results of research on the historical formation processes of direct and indirect taxation, direct and indirect taxation reforms and effective results implemented during the past period of independence to optimize the tax system. The study highlights the processes of direct and indirect taxation, the composition of taxpayers, the object of taxation, the tax base, the tax rate, and the optimization of tax calculation and payment mechanisms to the budget.
Keywords:
the system of direct and indirect taxation direct and indirect taxpayer object of taxation tax baseReferences
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