THEORETICAL AND METHODOLOGICAL ASPECTS OF THE FORMATION OF THE TAX MECHANISM OF ENTERPRISES

Jafar Babakhanov
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Abstract

This article examines the theoretical and methodological aspects of the formation of the tax mechanism of enterprises, and highlights the important aspects and specific features of the tax mechanism in the implementation of tax reforms. Also, the priority directions of ensuring the effectiveness of the tax mechanism of enterprises in the tax practice of our country are mentioned.
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企业税收机制形成的理论和方法方面
本文对企业税收机制形成的理论和方法方面进行了考察,突出了税制改革实施中税收机制的重要方面和具体特点。并提出了在我国税收实践中保障企业税收机制有效性的优先方向。
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15
审稿时长
5 weeks
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