TAX SOURCES IN THE TAX SYSTEM: LOCAL AND FOREIGN EXPERIENCE

Abstract

The tax system is a fundamental component of any country's financial system, and its stable functioning depends on the proper formation and effective distribution of tax sources. In the context of the national economy, tax sources constitute the main part of state budget revenues and, along with ensuring fiscal stability, perform the function of regulating and stimulating economic processes. From this perspective, the structure, stability, and diversification of tax sources are of particular scientific importance.