Improving the Tax Reporting Process

Abstract

The activities of each government should be aimed at ensuring decent living conditions and meeting the needs of the population. Taxation is one of the main tools for regulating economic relations between the state and economic entities and citizens. The article examines the economic factors that affect the processes of taxation of enterprises in Ukraine and European countries, the range of problems that taxpayers face when submitting reports to the regulatory authorities has been established. The article examines the problem related to the taxation of enterprises, with the process of submitting tax reports to regulatory authorities.. It is revealed that moderate taxation is typical for most countries today. This is the result of a tax policy whose priority is to achieve the goal of creating a stable economic growth, a favorable tax climate for the development of economic activities and effective solutions to social problems in the state. The article analyzes the features of the taxation system of enterprises in other countries, compares the results of recent research and publications in this area, which are offered by foreign and domestic experts. The main directions of the policy aimed at overcoming negative factors that hinder the development of enterprises are established, and ways of solving problems.