Mechanism for Regulating Business Relations

Abstract

In a market economy, the socio-economic development of the country largely depends on the functioning of effectively functioning business relations. Stimulation of entities operating in the business sphere is the basis for their development. In this regard, the tax system plays an exceptional role. The serious changes in the tax system in recent years are also related to the scientific view of what is happening. This gives reason to say that research in the field of taxation lags behind practice to some extent and is not influential enough to influence the formation of policy in this area. Such a situation in the field of tax studies is associated with the historical features of the formation of the tax system. The dynamics of the tax system lags behind the experience of developed countries. In the early years of the formation of a market economy, direct tax relations between the economy and the budget were replaced by irregular distribution of profits, and indirect taxes became an element of the planned distribution of prices. The business environment is related to the external environment in which the modern tax system operates. Therefore, it is impossible to get a complete picture in this area without touching on the issues of the interaction of the tax system with the business environment. Therefore, the interaction of the tax system with the business environment is not only relevant, but also complex and important from both theoretical and methodological points of view.