Fiscal instruments of taxation improvement as a factor of sustainable development of enterprises of the fuel and energy sector
The article discusses the main directions of improving tax administration at the enterprises of the fuel and energy complex. A fiscal tool is proposed to improve tax administration in the form of a mechanism to reduce the tax burden of enterprises in the energy sector. The influence of resource taxe...
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| Format: | Article |
| Language: | English |
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EDP Sciences
2020-01-01
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| Series: | E3S Web of Conferences |
| Online Access: | https://www.e3s-conferences.org/articles/e3sconf/pdf/2020/76/e3sconf_rses2020_01173.pdf |
| Summary: | The article discusses the main directions of improving tax administration at the enterprises of the fuel and energy complex. A fiscal tool is proposed to improve tax administration in the form of a mechanism to reduce the tax burden of enterprises in the energy sector. The influence of resource taxes on the effective economic development of extractive energy enterprises is studied. |
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| ISSN: | 2267-1242 |