THE ROLE AND IMPORTANCE OF TAXES IN THE FORMATION OF THE STATE BUDGET
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Abstract
This academic article analyzes the role and importance of taxes in forming the state budget from both theoretical and practical perspectives. It examines the impact of tax revenues on fiscal stability, the regulatory and redistributive functions of taxation, and the strategic role of tax policy in economic development. The research demonstrates the intrinsic relationship between public budgets and tax systems, showing that an efficient tax framework is a fundamental driver of sustainable economic growth.
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References
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