CORPORATE TAXATION IN THE COUNTRIES OF THE WORLD

Zinoveva Irina Stanislavovna; Osipova K. A.

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CORPORATE TAXATION IN THE COUNTRIES OF THE WORLD

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CORPORATE TAXATION IN THE COUNTRIES OF THE WORLD

Section: MANAGEMENT AND ECONOMICS OF THE ENTERPRISE

Proceedings: MATERIALS OF THE INTERNATIONAL SCIENTIFIC AND PRACTICAL FORUM "MANAGER OF THE YEAR"

UDK 336 Финансы. Налоги

Zinoveva Irina Stanislavovna ¹

Osipova K. A. ²

Author and publication information

Authors:

1. Voronezh State University of Forestry and Technologies named after G.F. Morozov
Voronezh, Russian Federation

2. FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov

Type:

Сonference article

DOI:

https://doi.org/10.34220/MY2021_55-59

Published:

25.02.2022

Subject area:

UDK 336 Финансы. Налоги

Language:

Russian

Keywords:

corporate tax, taxation, tax rate

Abstract and keywords

Abstract (English):
The article is devoted to the consideration of the issue of corporate taxation in the countries of the world with favorable and optimal conditions of the tax system (USA, Thailand, Canada, Germany, Russia). Within the framework of this work, the features of collecting and dynamics of the corporate tax rate, types and elements of taxation are determined. According to the results of the study, the leading role of the state in the development and implementation of tax policy within the framework of the implemented strategy of socio-economic development of the country is concluded.

Keywords:
corporate tax, taxation, tax rate

References

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