ОСОБЕННОСТИ НАЛОГОВОГО АДМИНИСТРИРОВАНИЯ ПО НАЛОГУ НА ПРИБЫЛЬ В УСЛОВИЯХ РАЗВИТИЯ ЦИФРОВОЙ ИНФРАСТРУКТУРЫ

Аннотация

This article is devoted to the improvement of tax administration related to profit tax. Income tax is an important source of revenue for the government, and effective tax administration is essential to ensure effective revenue collection and taxpayer compliance. This analysis explores various aspects of tax administration that could be improved to simplify the process, reduce tax evasion and create a more business-friendly environment. The analysis includes a review of relevant literature, studies and experiences from different countries. At the same time, such areas as underground trade and general catering, transport by motor vehicle, housing construction and repair, provision of residential services in the economy are studied, foreign experience and scientific-practical conclusion on its application in our country. and suggestions are formulated. Key words: tax, profit tax, tax revenue, methods and tools, advanced information and communication technologies, analysis, optimization, tax benefits, tax rate. tax attitudes, tax policy, state budget, tax administration, tax burden.