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

This article analyzes the role of taxes in generating state budget revenues and their economic significance. The study examines taxes as the state’s primary financial source, focusing on their fiscal, regulatory, and redistributive functions. Using statistical data from previous years, the authors examine the share and dynamics of direct and indirect taxes, resource payments, and other revenues in budget revenues. The impact of government tax reforms, including the transition to a unified income tax system, on budget revenues is also analyzed.