Mәnfәәt vergitutmasının bәzi nәzәri-metodoloji mәsәlәlәri

Corporate tax system is a patchwork of overly complex, inefficient and unfair provisions that impose large costs on corporate business. Corporations seeking to minimize the costs imposed by the detrimental provisions in the domestic corporate tax system have adopted strategies to reduce overall tax exposure and increase profits. Such strategies include moving operations overseas, corporate inversions, transfer pricing, earnings stripping, and complex leasing arrangements, all to minimize taxation. This study provides a general overview and discussion of the important economic issues of the corporate income tax system and provides a primer on several reform options to enhance tax competitiveness.