Tax planning and the current state of tax rates
Keywords:
Tax, tax rates, tax mechanism, economic system, tax planningAbstract
The article comprehensively analyzes the current state of tax planning and tax rates from an economic and legal perspective. The main objective of the study is to determine the impact of tax planning on the financial activities of economic entities, the role of tax rates in economic development, and the main features of modern tax systems. The study used theoretical analysis, comparative approach, SWOT analysis, and comparison of international experience. It was found that tax planning allows enterprises to use their financial resources more efficiently, optimize the tax burden, and expand investment opportunities. At the same time, the stability of tax legislation, optimal determination of tax rates, tax administration, and digitalization directly affect tax compliance. The article compares the tax systems of developed and developing countries, and analyzes the advantages of progressive and flat tax models. The development of the digital economy, the spread of e-commerce and cryptocurrencies have created new challenges in tax planning. As a result, it has been determined that effective tax policy and optimal tax burden play an important role in ensuring economic growth, investment climate and social welfare.
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