THE ROLE OF CORPORATE INCOME TAX IN THE FORMATION OF BUDGET REVENUES

Auteurs

  • Gulmira Turdikulova Автор

DOI :

https://doi.org/10.5281/zenodo.18324388

Résumé

The tax system functions as a key financial institution in ensuring the fiscal stability of the state, financing socio-economic programs, and maintaining macroeconomic balance. The effectiveness of the tax system is a determining factor for the stability of the state budget revenues and for maintaining a high level of economic activity. From this perspective, the corporate income tax levied on legal entities occupies a priority position in the fiscal policy of the state. On the one hand, corporate income tax represents a stable source of state revenue, while on the other hand, it is a mechanism that ensures the transparency and financial discipline of enterprises. 

 

Téléchargements

Publiée

2026-01-21

Numéro

Vol. 2 No 1 (2026): International Conference on Business & Management (ICBM)

Rubrique

Статьи

Licence

Creative Commons License

Ce travail est disponible sous la licence Creative Commons Attribution 4.0 International .

By submitting a paper to the conference organized by Academic Publishing House, the author(s) agree to the following license terms and conditions:

1. Copyright and Licensing

  1. The author(s) retain the copyright of their article.
  2. The author(s) grant Academic Publishing House a non-exclusive license to publish, distribute, and archive the submitted material in both electronic and print formats.
  3. The work will be published under the Creative Commons Attribution (CC BY 4.0) license, allowing others to share and adapt the material for any purpose, provided proper credit is given to the original author(s).

2. Author’s Responsibilities

  1. The author(s) guarantee that the submitted work is original, does not infringe any existing copyrights, and has not been published or submitted elsewhere.
  2. The author(s) confirm that all co-authors have approved the final version of the manuscript and agree with its submission and publication.
  3. The author(s) are fully responsible for the accuracy of the data, citations, and references provided in the article.

3. Publisher’s Rights

  1. Academic Publishing House reserves the right to edit, format, and make minor grammatical or layout corrections to the paper without altering its core content.
  2. The publisher has the right to include the article in indexing databases, archives, and repositories such as Google Scholar, Zenodo, OpenAIRE, and other partner platforms.
  3. The publisher may promote the paper through its website and official social media channels.

4. Open Access Policy

All conference papers are published as open access, ensuring free and permanent online access to the full text of all articles immediately upon publication.

5. Withdrawal and Retraction

If ethical misconduct, plagiarism, or data manipulation is detected, Academic Publishing House reserves the right to withdraw or retract the publication at any stage.

6. Acceptance of Terms

Submission of a manuscript to the conference implies that the author(s) have read, understood, and accepted these License Terms.

Comment citer

Turdikulova, G. (2026). THE ROLE OF CORPORATE INCOME TAX IN THE FORMATION OF BUDGET REVENUES. International Conference on Business & Management, 2(1), 77-81. https://doi.org/10.5281/zenodo.18324388