MODERN METHODS OF CALCULATING TURNOVER TAX

This article analyzes modern methods of calculating turnover tax and their economic significance. The study covers the content of the percentage-based method of calculating turnover tax, the fixed-sum method, and the differentiated rate system used for certain types of activities. It also examines the classification of taxpayers by category, mechanisms for determining the tax base, tax approaches used in e-commerce, and practical calculation procedures. The article substantiates the role of modern tax mechanisms in stimulating entrepreneurial activity, simplifying tax administration, and increasing state budget revenues.