THE ROLE AND IMPORTANCE OF TAXES IN THE FORMATION OF THE STATE BUDGET

Main Article Content

Turayev Alijon Akmal ugli, Suyunova Sevinch Lutfullo kizi

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.

Downloads

Download data is not yet available.

Article Details

Section

Articles

How to Cite

THE ROLE AND IMPORTANCE OF TAXES IN THE FORMATION OF THE STATE BUDGET. (2025). Journal of Multidisciplinary Sciences and Innovations, 4(10), 1823-1827. https://doi.org/10.55640/

References

1.Musgrave, R. A. & Musgrave, P. B. Public Finance in Theory and Practice. McGraw-Hill, New York, 1989.

2.Stiglitz, J. E. Economics of the Public Sector. W. W. Norton & Company, New York, 2015.

3.OECD. Revenue Statistics 2023: Tax Revenue Trends in OECD Countries. OECD Publishing, Paris, 2023.

4.World Bank. “Public Sector Resource Mobilization and Tax Efficiency: Evidence from Developing Economies.” World Bank Policy Report, Washington, D.C., 2022.

5.Tanzi, V. Taxation in an Integrating World. The Brookings Institution, Washington, D.C., 1995.

6.European Commission. “Taxation Trends in the European Union.” Economic and Financial Affairs Report, Brussels, 2021.

7.Bird, R. M. & Zolt, E. M. “Tax Policy in Emerging Countries.” Journal of Public Economics, Vol. 85, 2000.

8.Atkinson, A. B. & Stiglitz, J. E. Lectures on Public Economics. Princeton University Press, Princeton, 2015.

9.IMF (International Monetary Fund). “Government Finance Statistics & Fiscal Revenue Indicators.” IMF Fiscal Database, Washington, D.C., 2023.

10.Auerbach, A. J. “Modern Tax Theory and Economic Growth.” American Economic Review, Vol. 95, 2005.

Similar Articles

You may also start an advanced similarity search for this article.