Tax systems of foreign countries and the activity of business entities

UDC 336.221

Authors

Goryachikh S.P., Plotnikova N.V.

Abstract

This article analyzes the existing tax systems in several countries of the world, taking into account their impact on the efficiency of business entities. The features of existing tax systems in relation to different states are determined taking into account their geographical, economic, political, natural, demographic, traditional features. The features of the application of taxation in various countries are highlighted, taking into account their positions in the global economic rating. The influence of foreign economic activity and the associated tax system and its impact on the activity of business entities is noted.

Keywords

taxes, taxation, tax system, foreign countries, business entities.