Tax Incentives in the System of State Financial Support of Economic Entities
dc.contributor.author | Sidelnykova, Larysa | |
dc.contributor.author | Ovsiuk, Nina | |
dc.contributor.author | Savastieieva, Oksana M. | |
dc.contributor.author | Kozak, Svitlana | |
dc.contributor.author | Lishchuk, Nataliia | |
dc.contributor.author | Zinchenko, Andrii | |
dc.contributor.author | Савастєєва, Оксана Миколаївна | |
dc.contributor.author | Савастеева, Оксана Николаевна | |
dc.date.accessioned | 2022-12-18T18:18:21Z | |
dc.date.available | 2022-12-18T18:18:21Z | |
dc.date.issued | 2022 | |
dc.description.abstract | In crisis conditions of economic development, it is the state’s assistance to economic entities that can improve the economic situation both in the regions and in the country as a whole. The taxation system of businesTax Revenuess entities should simultaneously stimulate business development and further fill the state and local budgets at the expense of tax revenues. Tax incentives are one of the leading elements of tax policy, which in turn pursue social and economic goals. The research aims to analyze the impact of tax incentives on business entities’ functioning and develop options that improve their efficiency and competitiveness. A detailed and comprehensive analysis of the best foreign practices allowed the authors to propose a mechanism for tax incentives in the system of state financial support for business entities. The authors also provided more detailed recommendations regarding individual instruments of state tax incentives and highlighted the most important practical aspects. The proposed recommendations can contribute to the development of business and the growth of innovative activity of economic entities, which will improve the economic situation in the regions and social progress in general through filling the state and local budgets with tax revenues. | uk_UA |
dc.identifier.citation | Economic Affairs | uk_UA |
dc.identifier.uri | https://dspace.onu.edu.ua/handle/123456789/34256 | |
dc.language.iso | en | uk_UA |
dc.relation.ispartofseries | ;Vol. 67, No. 04. | |
dc.subject | Economic Entities | uk_UA |
dc.subject | State Financial Support | uk_UA |
dc.subject | Tax incentives | uk_UA |
dc.subject | Taxes | uk_UA |
dc.subject | Tax Revenues | uk_UA |
dc.title | Tax Incentives in the System of State Financial Support of Economic Entities | uk_UA |
dc.type | Article | uk_UA |
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