Financial sustainability of enterprise business models under tax integration of new constituent entities of the Russian federation
Анотація
This article analyzes the fiscal conditions for the development of the service sector in new constituent entities of the Russian Federation during their integration into a unified financial and economic space. It examines the impact of the transition to tax legislation and centralized administration of mandatory payments on the tax burden, costs, liquidity, and investment activity of enterprises. The role of tax incentives and liability restructuring mechanisms in ensuring the sustainability and competitiveness of regional businesses is substantiated.
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