| _version_ | 1866902268323823616 |
|---|---|
| author | Kudiyarov Kishibay Aymuratov Qutlimurat Jalgasovich |
| author_facet | Kudiyarov Kishibay Aymuratov Qutlimurat Jalgasovich |
| contents | <p>Efficient taxation of business entities is critical for ensuring fiscal sustainability and promoting economic growth.<br>This paper explores current shortcomings in the tax mechanism applied to business entities and proposes targeted<br>measures to improve its efficiency, fairness, and compliance. A mixed-method approach involving statistical analysis,<br>expert surveys, and policy comparison was used. Results indicate that simplification, digitalization, and differentiated tax<br>treatments based on business size significantly improve tax outcomes.</p> |
| format | Recurso digital |
| id | zenodo_https___doi_org_10_5281_zenodo_15796653 |
| institution | Zenodo |
| language | |
| publishDate | 2025 |
| publisher | Zenodo |
| record_format | zenodo |
| spellingShingle | Measures to enhance the tax mechanism applied to business entities Kudiyarov Kishibay Aymuratov Qutlimurat Jalgasovich <p>Efficient taxation of business entities is critical for ensuring fiscal sustainability and promoting economic growth.<br>This paper explores current shortcomings in the tax mechanism applied to business entities and proposes targeted<br>measures to improve its efficiency, fairness, and compliance. A mixed-method approach involving statistical analysis,<br>expert surveys, and policy comparison was used. Results indicate that simplification, digitalization, and differentiated tax<br>treatments based on business size significantly improve tax outcomes.</p> |
| title | Measures to enhance the tax mechanism applied to business entities |
| url | https://doi.org/10.5281/zenodo.15796653 |