The Impact of Tax Policy on the Tax Base and the Procedure for Its Determination
Abstract
This article discusses the results of research on existing types and categories of tax policy, how it can affect the tax base, and to what extent it depends on the procedures for determining the tax base. In addition, aspects of the impact of tax policy on the procedures for determining the taxable base are analyzed, and various methods and general approaches to assessing the impact of tax policy on the taxation base in the tax field are considered. Also, the factors of the tax policy that clearly affect some types of taxes are shown in a visual way.
Keywords
Full Text:
PDFReferences
Xudoyqulov S.K. Soliq tizimi. Kasb–hunar kollejlari uchun o‘quv qo‘llanma. Т:. Ilm ziyo, 2013. 304–bet.
Миляков Н.В. Налоги и налогооблажение: Учебник.–5–е изд., перераб. и доп. – М.: ИНФРА–М, 2006. – 509 с.
Майбуров И.А. (2011) Налоги и налогообложение. Ред. 4–е изд. – М. – 558 с.
Элементы правового механизма НДС: проблемы определения [Текст]. / С.С. Пирога, И.С. Пирога. // Налоги. 2013. №3. – 28–32 с. Библиогр. с. 32 (6 назв.). Рубрики: Право–Финансовое право–Россия–Украина.
Фьючерсы, форварды, опционы–формирование доходов и расходов [Текст] / Н.Н. Шелемех // Бухучет в сельском хозяйстве. – 2016. – № 2. – с. 40–50. Библиогр.: с. 50 (14 назв.). – Продолж. Начало: №1. – ISSN 2075–0250. Рубрики: Экономика Финансовая система).
Налогообложение материальной выгоды от экономии на процентах за пользование заемными (кредитными) средствами [Текст] / П.П. Грузин // Бухгалтерский учет, 2008. – 26–32 с. Рубрики: Экономика–Россия Финансовая система).
“The End of Prosperity: How Higher Taxes Will Doom the Economy–If We Let It Happen” (2008), Stephen Moore and Peter J. Tanous., Artur laffer.
“Capital in the Twenty–First Century” – August 14, 2017 by Thomas Piketty (Author), Arthur Goldhammer (Translator).
DOI: http://dx.doi.org/10.18415/ijmmu.v10i8.5075
Refbacks
- There are currently no refbacks.
Copyright (c) 2023 International Journal of Multicultural and Multireligious Understanding
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
https://ijmmu.com
editor@ijmmu.com
facebook.com/ijmmu
Copyright © 2014-2018 IJMMU. All rights reserved.