Moskva, Russian Federation
student from 01.01.2022 until now
Belgorod, Russian Federation
Changes in the tax management processes in response to digitalization of the economy not only transform the accounting record-keeping in organizations but also affect the choice of counterparties, their reliability checking, and document flow organizing in the course of business activities. The purpose of this study is to determine the impact of the state fiscal policy on the tax burden of organizations. Methods: monographical, statistical data collection and analysis, comparison and grouping. Data from reports of the Federal Tax Service of Russia were used. Results: changes in the tax legislation for taxpayers applying the simplified taxation system are presented. The dynamics of the tax base under the simplified taxation system was analyzed, and the impact of legislative changes on it has been justified. Conclusions: the formed rating of regions by tax revenues per taxpayer has shown the positive impact of tax incentives on business activity in the Republic of Altai.
fiscal policy, tax control, preferential regions, economic activity, taxation, simplified taxation system, STS, value added tax, VAT, business entities
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