THE ROLE AND IMPORTANCE OF TAXES IN FORMING STATE BUDGET REVENUES

This article examines the crucial role of taxes in the formation of state budget revenues. Taxes serve as the primary financial instrument through which governments fund public goods, social services, and economic development programs. The study analyzes different types of taxes, their functions, and their impact on economic stability and growth. Special attention is given to the efficiency, equity, and sustainability of tax systems in modern economies. The paper also highlights the challenges governments face in tax collection and proposes strategies to improve fiscal capacity and ensure balanced budget formation.

本文探讨了税收在国家预算收入形成中的关键作用。税收是政府筹措公共物品、社会服务与经济发展项目资金的核心金融工具。本研究分析了不同税种的职能定位，及其对经济稳定与增长的影响。研究特别关注了现代经济体中税收体系的效率性、公平性与可持续性。本文同时阐述了各国政府在税收征管中面临的挑战，并提出了提升财政能力、保障预算平衡形成的相关策略。