Formation of the direction of improvement of taxation of business structures
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The author's vision of the tax mechanism is proposed in the study, which includes a set of tools (types of taxes, their elements) formed on the basis of the distributive entity of the "tax" category and the systemic relationships of its elements that ensure this distribution.
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Necheporenko D. Formation of the direction of improvement of taxation of business structures [Electronic resource] / D. Necheporenko, P. Pererva // Синергетичні драйвери розвитку обліку, податкового аудиту та бізнес-аналітики = Synergetic Drivers of Development of Accounting, Tax, Audit and Business Analytics : зб. тез за матеріалами 2-ї Міжнар. наук.-практ. інтернет-конф., 28 квітня 2023 р. / Держ. податковий ун-т. – Електрон. текст. дані. – Ірпінь, 2023. – С. 548-550. – URI: https://repository.kpi.kharkov.ua/handle/KhPI-Press/66389.