THE ECONOMIC ESSENCE AND CHARACTERISTICS OF TAXES

This study examines the economic essence and characteristics of taxes within the framework of modern public finance theory and national tax legislation. Taxes are considered as a key financial instrument through which the state forms centralized financial resources and regulates economic processes. The research analyzes the fundamental features of taxation, including its compulsory nature, non-equivalent character, redistributive role, and legal regulation. Special attention is given to the role of taxation in ensuring macroeconomic stability, financing public expenditures, and promoting socio-economic development. The study also discusses the importance of tax reforms and modernization of tax administration in improving the efficiency and transparency of the tax system.