SIMILARITIES AND DIFFERENCES IN TAXATION OF LEGAL ENTITIES AND INDIVIDUALS
Keywords:
Taxation; legal entities; individuals; tax policy; tax obligations; tax administration; fiscal regulation; comparative analysisAbstract
This article examines the fundamental similarities and differences in the taxation of legal entities and individuals within modern tax systems. The study analyzes the legal framework, tax obligations, calculation methods, tax rates, and reporting requirements applied to both categories of taxpayers. Particular attention is given to the economic rationale behind differentiated taxation, including income structure, business scale, and legal status. The research highlights how tax policy aims to ensure fairness, efficiency, and revenue stability by applying distinct rules for legal entities while maintaining equity for individuals. Based on comparative analysis, the article identifies key challenges and proposes recommendations for improving the tax administration system to enhance transparency and compliance.
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