BUSINESS PROFIT TAX AS A SOURCE OF BUDGET REVENUES

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DOI:

https://doi.org/10.30890/2567-5273.2023-27-02-049

Keywords:

taxes, profit, corporate income tax, tax revenues, budget, tax policy, budget revenues,

Abstract

The basis of the country's economic system is the tax system, since taxes are the dominant source of filling the state treasury and an important tool of its influence on socio-economic processes. The constant need to finance growing government expenditure

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References

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Budget policy of social development. Chugunov I., Kaneva T., Pasichnyi M. et. al. General editorship Chugunov I. Scientific Route. Tallinn, Estonia. 2018. 348 p.

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Chugunov I., Kaneva T., Pasichnyi M. et al. (2018). Budget policy of social development. Chugunov I. (Ed.). Scientific Route. Tallinn, Estonia [in Engl.].

Halunko V.V. (2018). Foreign experience for financing small and medium business. Baltic Journal of Economic Studies, vol. 4, no. 5, pp. 40–45. DOI: 10.30525/2 256-0742/2018-4-5-40-45

Sus, Y., Boiko, N., Nazimova, K. and Zalyubovska, V. (2021), “The role of corporate income tax and value added tax in the formation of budget revenues”, Agrosvit, vol. 23, pp. 62–69. DOI: 10.32702/2306-6792.2021.23.62

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Published

2023-06-30

How to Cite

Нікітішин, А., & Чернега, В. (2023). BUSINESS PROFIT TAX AS A SOURCE OF BUDGET REVENUES. Modern Engineering and Innovative Technologies, 2(27-02), 97–100. https://doi.org/10.30890/2567-5273.2023-27-02-049

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