Theoretical and Analytical Approaches to the Formation of Tax Environment

The article is devoted to the research of theoretical and analytical approaches to the formation of tax environment. The definitions of tax environment as well as factors that influence it are studied. The main elements and system indicators of tax environment (structure of tax system, tax burden, d...

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Bibliographic Details
Main Authors: А. Kireyeva, S. Navumchyk
Format: Article
Language:Russian
Published: Витебский государственнный технологический университет 2018-01-01
Series:Vestnik of Vitebsk State Technological University
Subjects:
Online Access:http://vestnik.vstu.by/files/4415/3606/2410/18_34.pdf