Publication Details
Issue: Vol 4, No 6 (2023)
Pages: 149-152
ISSN: 2660-454X
Abstract
The article discusses the essence and significance of tax credits, their impact on socio-economic development, analyzes the views and views of foreign and domestic scientists on tax credits. Directions for expanding the impact of tax incentives on economic and social development were also noted.
Keywords
tax benefits
tax base
tax rate
tax deductions
object of taxation