Tax Policy in Times of Crisis
Keywords:
tax policy, tax credit, corporate income tax, tax incentives, crises, investments, dividends, R&D.Abstract
The article analyses the specific features of tax policy in the context of economic crises and instability. It examines the key objectives of tax regulation during crises, including ensuring stable tax conditions, reducing the tax burden on businesses, and promoting investment activity. Special attention is given to differentiating approaches to corporate income taxation.
The article proposes specific measures to improve the tax system, such as introducing tax incentives, expanding the use of investment tax credits, and simplifying tax procedures. Emphasis is placed on the need to balance the fiscal and simulative functions of taxation. The conclusion highlights the importance of shaping a tax policy that can mitigate the effects of crises and create a foundation for economic growth.
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