Exploring the method of calculating the amount of overlapping enjoyment of enterprise income tax benefits

Data publikacji: 02 gru 2023

Otrzymano: 24 sty 2023

Przyjęty: 12 cze 2023

DOI: https://doi.org/10.2478/amns.2023.2.01326

Słowa kluczowe

<kwd>Stacking of benefits</kwd>, <kwd>Reduced tax rates</kwd>, <kwd>Halved levy</kwd>, <kwd>Cost-of-use model</kwd>, <kwd>Corporate income tax</kwd>

© 2023 Zhijuan Zong et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.