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APPLICATION OF ALTERNATIVE SYSTEMS OF CORPORATE TAXATION
Abdurakhmonov Hamzakhuja Tursunkhujaevich
Tashkent Financial Institute
Asossiated professor of the Department "Taxes and taxation"
Tashkent Financial Institute
Asossiated professor of the Department "Taxes and taxation"
Abstract
This article examines recent trends taking place in the corporate income taxation. Also evaluated importance and practical application of alternative systems of corporate taxation in the global economy. Studied the possibility of expanding the tax base through of using an alternative system of corporate income taxation.
Keywords: capital gain, corporate income taxation, international tax competition, tax incentives, tax rate, tax regime, taxation base
Category: 08.00.00 Economics
Article reference:
Application of Alternative Systems of Corporate Taxation // Modern scientific researches and innovations. 2015. № 5. P. 3 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2015/05/49339
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