THEORETICAL AND METHODOLOGICAL BASIS OF STATE REGULATION OF ECONOMIC SECTORS THROUGH TAX MECHANISMS

Authors

DOI:

https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp511-520

Abstract

This article examines the role and importance of the tax mechanism in the development and regulation of economic sectors. The study analyzed the stimulation of sectors through tax policy, optimization of the tax burden, and the implementation of selective tax mechanisms. Based on the findings, scientific and practical proposals were developed for improving the regulation of economic sectors through the tax mechanism

Keywords:

tax mechanism tax policy economic sectors tax incentives differential tax rates

References

Alikaeva M., Ksanayeva M., Prigoda L. (2020). Methodical instruments of state tax regulation of development of small and medium businesses in Russia. pp. 1-8

Buchanan J.M., Wagner R.E. (1977). Democracy in deficit: The political legacy of Lord Keynes. New York: Academic Press. 195 p.

Chepulyanis A., Mokina N. (2025). Theoretical aspects of tax motivation and tax burden optimization. Moscow university bulletin on state audit. pp. 38-51

Friedman M. (1962). Capitalism and Freedom. Chicago: University of Chicago Press. 208 p.

Huzela I. (2025). Theoretical conceptualization of tax regulation of the insurance market. World of finance. pp. 31-43

Ivanchenkov V. (2025). Tax instruments in ensuring structural transformations of the economy. Economic scope. p. 174-178

Kaneva T., Chugunov I., Pasichnyi M., Nikitishin A., Husarevych N. (2022). Tax Policy for Economic Recovery and Sustainable Development After COVID-19. Problemy Ekorozwoju. pp. 102-109

Köppl A., Schratzenstaller M. (2022). Carbon taxation: A review of the empirical literature. Journal of Economic Surveys. pp. 1353-1388

Laffer A. The Economics of the tax revolt : A reader. Harcourt Brace Jovanovich. 1979. 138 p.

Marshall A. (1890) Principles of Economics: An Introductory Volume. 8th ed., Macmillan, 1920. 871 p.

Null O. (2025). State Tax Regulation of Enterprises in the Conditions of Digitalization. International Journal of Accounting, Finance and Risk Management. pp. 86-93

Petty W. (1899). A Treatise of Taxes and Contributions. In C. H. Hull (Ed.), The Economic Writings of Sir William Petty (Vol. 1, pp. 1-97). Cambridge: Cambridge University Press.

Pigou A.C. The Economics of Welfare. London :Macmillan, 1924. 872p.

Poliakov M. (2025). The Tax Policy of the State in the System of Regulation of Economic Development. The Problems of Economy. p. 335-341.

Razborska O., Serzhenik Y. (2020). Transformation processes of income tax collection in conditions of budget deficit. Economic Analysis. pp. 90-100

Ren Q., Albrecht J. (2023). Toward circular economy: The impact of policy instruments on circular economy innovation for European small medium enterprises. Ecological Economics.

Ricardo D. (1817). On the Principles of Political Economy and Taxation. In P. Sraffa (Ed.), The Works and Correspondence of David Ricardo (Vol. 1). Cambridge University Press. 2015. 616p.

Samuelson P.A. (1948). Economics, an introductory analysis. New York: McGraw-Hill. 622 p.

Smith A. (1776). An Inquiry into the Nature and Causes of the Wealth of Nations. Oxford World’s Classics. London, England: Oxford University Press. 2008. 688p.

Stiglitz’s J. (1986) Economics of the Public Sector. W.W.Norton & Company. 599 p.

Yudina S., Martyniuk F., Umarov A. (2025). Theoretical aspects of tax regulation of investment processes at domestic enterprises. Market Infrastructure. p. 74-81

Белова А.И. Становление взглядов на роль налогов как инструмента фискальной политики. Вестник Челябинского государственного университета. 2012. № 9 (263). Экономика. Вып. 37. С. 36-40.

Downloads

Published

How to Cite

Tolaganova , F. (2026). THEORETICAL AND METHODOLOGICAL BASIS OF STATE REGULATION OF ECONOMIC SECTORS THROUGH TAX MECHANISMS. Advanced Economics and Pedagogical Technologies, 3(1), 511-520. https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp511-520