Measures to enhance the tax mechanism applied to business entities

Kudiyarov Kishibay and Aymuratov Qutlimurat Jalgasovich

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 6

Abstract: Efficient taxation of business entities is critical for ensuring fiscal sustainability and promoting economic growth.This paper explores current shortcomings in the tax mechanism applied to business entities and proposes targetedmeasures to improve its efficiency, fairness, and compliance. A mixed-method approach involving statistical analysis,expert surveys, and policy comparison was used. Results indicate that simplification, digitalization, and differentiated taxtreatments based on business size significantly improve tax outcomes.

Keywords: tax mechanism; business entities; fiscal policy; tax reform; compliance; efficiency (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:3:y:2025:i:6:id:6249

DOI: 10.5281/zenodo.15796653

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