ASSESSMENT OF THE ROLE OF THE ACTIVITY OF TRANSNATIONAL CORPORATIONS IN THE CORROSION OF THE NATIONAL TAX BASE
Keywords:
tax, tax avoidance, tax burden minimization, transnational corporation, object of taxation, tax base, profit tax, tax rate,Abstract
This article analyzes the situation related to the erosion of the national tax bases of countries as a result of the activities of transnational corporations. The activities of transnational corporations and the purpose of their establishment have been studied. In this regard, foreign experiences were analyzed and the opinions of scientists were compared. Also, it was explained how necessary it is to study tax-related relations, and the situation related to the taxation of businessmen in our country today was somewhat analyzed. Statistics on this are given.
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