Вдосконалення системи адміністрування податку на прибуток підприємств

Abstract

The work researched and developed a detailed analysis of the main principles of income tax administration, including assessment of fiscal risks, development of strategies and methods for optimizing this process. A critical analysis of existing approaches to income taxation, their comparison with international standards is defined. The key directions for the development of fiscal policy and tax regulation are formulated, which can be used for further research and changes in the modern tax system of Ukraine.