ISSUES OF IMPROVING THE IMPACT OF PROFIT TAX ON THE ECONOMIC EFFICIENCY OF ENTERPRISES
DOI:
https://doi.org/10.55640/Keywords:
Profit tax, enterprise efficiency, tax policy, profitability, financial stability, tax burden, investment activity, economic efficiency, tax administration, business development, competitiveness, fiscal policy.Abstract
This article examines the issues of improving the impact of profit tax on the economic efficiency of enterprises in the context of modern economic reforms and tax policy modernization. The study analyzes the role of profit tax in influencing enterprise profitability, investment activity, financial stability, and overall business performance. Special attention is given to the optimization of profit tax mechanisms, reduction of excessive tax burden, and creation of favorable conditions for business development and investment growth. The research also evaluates the relationship between profit taxation and enterprise competitiveness, emphasizing the importance of effective tax administration and balanced fiscal policy. The findings show that improving profit tax mechanisms contributes significantly to enhancing enterprise efficiency, stimulating innovation, and ensuring sustainable economic growth.
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