TAX POLICY AS A FACTOR IN ENHANCING ENTREPRENEURIAL ACTIVITY
Journal: Bulletin of Donetsk National University. Series С. Economics and Law (Vol.3, No. 3)Publication Date: 2020-10-10
Authors : Karpukhno I. A. Prokofieva R. V.;
Page : 57-63
Keywords : tax policy; tax system; entrepreneurial activity; tax incentive; tax; special taxation system.;
Abstract
The article deals with the features of modern tax policy to assess the directions of its improvement as a factor in enhancing entrepreneurial activity. Based on the analysis of changes in the nature of the tax system in a number of countries of the world, current trends in the field of tax policy are highlighted. The types and features of special taxation systems for entrepreneurs are analyzed. The assessment of the directions of reforming the mechanism of formation and implementation of state tax policy in the Russian Federation from the standpoint of enhancing entrepreneurial activity are done
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