Publication Details
Issue: Vol 5, No 6 (2024)
Pages: 248-254
ISSN: 2660-454X
Abstract
This article discusses the organization of direct and indirect tax administration, including the procedures for calculating and paying these taxes, their fiscal importance in the state budget, as well as some issues of improving administration in this direction.
Keywords
Direct taxes
indirect taxes
corporate tax
income tax
resource taxes
tax base
tax object
tax period
tax rate
tax incentive.