UPDATING OF THE TAX LAW AS THE MAIN CONDITION OF DEVELOPMENT OF FISCAL SYSTEM OF THE STATE (ON THE EXAMPLE OF INCOME TAX OF THE ORGANIZATIONS)

In article the review of the current legislation on income tax of the organizations is given, the critical analysis of existing rules of the tax law is made. The developed contradictions in regulation of income tax of the organizations, its incentivization, including, at the level of the subject of...

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Bibliographic Details
Main Author: Violetta Roschupkina
Format: Article
Language:Russian
Published: North Caucasus Federal University 2022-05-01
Series:Вестник Северо-Кавказского федерального университета
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Online Access:https://vestnikskfu.elpub.ru/jour/article/view/1012
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