ECONOMIC ESSENCE OF TAXES AND THEIR ROLE IN THE FORMATION OF BUDGET REVENUES
DOI:
https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp372-378Abstract
This article examines the economic essence of taxes and their role in the formation of state budget revenues. The economic content of taxes, their functions, and the theoretical foundations of tax relations are analyzed based on the scientific views of domestic and foreign scholars. The study also highlights the importance of taxes in ensuring budget revenues, the interrelationship between the interests of the state and taxpayers, and issues related to improving tax policy. As a result of the research, scientific and practical recommendations aimed at ensuring the stability of budget revenues and enhancing the efficiency of the tax system have been developed
Keywords:
tax tax relations state budget budget revenues tax policy tax administration fiscal policyReferences
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