Akademik Məlumat İdarəetmə Sistemi
55th International Scientific Conference on Economic and Social Development Development, vol.3, pp.394-404, 2020 (Conference Book)
The tax system as an instrument of state management of the economy should provide a solution to conflicting and simultaneously related problems. This is the filling of the state budget and ensuring the balance of its revenue and expenditure parts. An equally significant task facing the tax system is to increase the efficiency of production and economic activities of economic entities, improve the quality of life of the population, create conditions for the innovative development of enterprises and increase the investment attractiveness of the regions of the state. In reforming and optimizing the tax system, the state must follow the principles of building the tax system. Thus, the establishment of taxes should be fair and contribute to their uniform distribution between taxpayers. The methods for calculating and paying taxes should be convenient and understandable, and the deadline for paying all taxes should be reflected in the Tax Code. A well-constructed tax system allows not only to solve the issues of adequacy of financing of the state budget, but also makes it possible to develop social, social and economic processes within the state.