THE ROLE OF TAX POLICY IN ENSURING BUSINESS SUSTAINABILITY: A COMPARATIVE ANALYSIS OF COUNTRY MODELS
Keywords:
Tax policy, business sustainability, tax incentives, tax administration, international comparative analysis, SMEs, fiscal sustainability.Abstract
This article analyzes the role of tax policy in ensuring business resilience in the face of external economic shocks. A comparative review of national tax regulation models is provided, ranging from temporary anti-crisis measures to long-term incentives for investment in sustainable development. Based on data from international organizations and relevant research, the most effective approaches are identified, as well as the institutional factors that determine their effectiveness.
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2025-12-27
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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
How to Cite
THE ROLE OF TAX POLICY IN ENSURING BUSINESS SUSTAINABILITY: A COMPARATIVE ANALYSIS OF COUNTRY MODELS. (2025). American Journal of Technology and Applied Sciences, 43, 133-137. https://americanjournal.org/index.php/ajtas/article/view/3287
