Tax effects on the attractiveness of business environment: the case of Mongolia

doi:10.17223/19988648/54/12

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DOI Доступ к ресурсу на сайте издателя			10.17223/19988648/54/12

#национальная промышленность

#налоговые реформы

Title: Tax effects on the attractiveness of business environment: the case of Mongolia
Title: О влиянии налогообложения на создание благоприятной среды для ведения бизнеса: на примере Монголии
Creator: Pagjii Oyunbileg Bulgadar
|
Suvdaa Damiran Chors
Date: 2021
DOI: 10.17223/19988648/54/12
Description: The main aim of the present survey lies in studying the impact and making an evaluation of the main indicators of the tax environment on business support along with exposing some problems that should be regulated with the tax policy. The survey findings show that, when the suitability of tax rates of 7 types of main taxes followed presently in the country to the current business environment was studied, a conclusion was made that tax rates were inappropriate and a change was necessary; when types of taxes and their burden, tax payment and reporting, tax privileges, duplication of taxes, tax equity and fairness indicators were studied for their suitability, all indicators except tax payment and reporting did not make a positive impact on the business environment; when formation of a favorable tax environment to support the national industry was examined, a conclusion was made about lack of such environment; when factors determining this situation were investigated in detail, a regression equation showed impact of other indicators excluding the tax payment and reporting indicator; when compatibility of the Tax Law with the business environment and its impact was studied, a conclusion was made about its incompatibility with the present business environment. A multifactor regression assessment to study the impact of tax indicators and tax rates was made.

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collection(s): Журналы ТГУ
Identifier: смотреть в электронном каталоге НБ ТГУ
Type: статьи в журналах
Source: Вестник Томского государственного университета. Экономика. 2021. № 54. С. 214-227
Language: eng

Created: 03-12-2021

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Журналы ТГУ Tax effects on the attractiveness of business environment: the case of Mongolia