THE FISCAL SIGNIFICANCE OF DIRECT TAXES IN IMPROVING THE INCOME TAXATION SYSTEM
DOI:
https://doi.org/10.5281/zenodo.21178133Abstract
This article examines the fiscal significance of direct taxes in improving the income taxation system. It
analyzes the role of corporate income tax and personal income tax in the formation of state budget revenues, their economic
essence, and their importance in ensuring fiscal stability. The article also considers issues related to increasing the share of
direct taxes in budget revenues, expanding the tax base, reducing the impact of informal economic activity, and ensuring a
fair distribution of the tax burden. Based on the analysis, scientific proposals and practical recommendations are developed
to improve the efficiency of the income taxation system and to balance the fiscal and incentive functions of direct taxes
Keywords
income tax, direct taxes, corporate income tax, personal income tax, fiscal significance, state budget, tax base, tax burden, tax policy, budget revenuesReferences
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