Abstract and keywords
Abstract (English):
The article is devoted to the consideration of the issue of corporate taxation in the countries of the world with favorable and optimal conditions of the tax system (USA, Thailand, Canada, Germany, Russia). Within the framework of this work, the features of collecting and dynamics of the corporate tax rate, types and elements of taxation are determined. According to the results of the study, the leading role of the state in the development and implementation of tax policy within the framework of the implemented strategy of socio-economic development of the country is concluded.

corporate tax, taxation, tax rate

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