METHODS OF MEDIUM-TERM FORECASTING OF DIRECT TAX REVENUES AND ANALYSIS OF TAX COLLECTION PRACTICE
DOI:
https://doi.org/10.60078/2992-877X-2025-vol3-iss2-pp377-387Abstract
The article considers theoretical approaches to the problem of determining the role of taxes in the formation of the state budget, and the ratio of direct and indirect taxes in taxation. A comparative analysis is carried out in order to determine their optimal ratio. At the same time, such areas of the economy as underground trade and catering, motor transport, housing construction, and repair, and the provision of housing services are studied, and scientific and practical conclusions and proposals are formed on foreign experience and its application in our country.
Keywords:
tax revenues threat analysis risks efficiency digital platform methods and tools advanced information and communication technologies analysis optimization tax benefits tax rateReferences
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