Taxation of trade: current state, problems and prospects

نویسندگان

چکیده

In the modern world, sphere of trade is one dominant spheres economic activity. The subject study peculiarities taxation wholesale and retail entities, as well problems arising from these features. Despite development industry in terms taxation, there are problematic issues that worth paying attention to for further improvement not only a particular industry, but also entire system, stimulation by organizations. research methodology consists analysis, synthesis, deduction modeling, tabular graphical methods data visualization. As result consideration main features goal work was achieved – were identified ways can be applied practice proposed. author's research, several elements novelty practical significance identified: systemic entities field formulated based on analysis scientific literature regulatory acts; when trading with gift certificates, applying discounts margins identified; directions improving companies aimed at concretization proposed tax legislation minimization risks all participants legal relations.

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ژورنال

عنوان ژورنال: Nalogi i nalogoobloženie

سال: 2022

ISSN: ['2454-065X']

DOI: https://doi.org/10.7256/2454-065x.2022.4.38316