Пути оптимизации налогообложения субъектов хозяйствования в Республике Беларусь

Abstract

The new tax which problem(task) to not increase tax revenues in the budget is developed, and to interest the enterprises in economy of material resources and to lower tax loading on profit, as one of the most real and accessible sources of investments for the Belarus enterprises. Theoretical aspects of introduction of the tax to material inputs (НМЗ) are considered, i.e. the circuit of the new tax is developed