Innovation science and technologiy Том 2 № 6 (2026) · с. 445-450
THE FISCAL SIGNIFICANCE OF DIRECT TAXES IN IMPROVING THE INCOME TAXATION SYSTEM
Sabirov, Mirza
Аннотация
This article examines the fiscal significance of direct taxes in improving the income taxation system. Itanalyzes the role of corporate income tax and personal income tax in the formation of state budget revenues, their economicessence, and their importance in ensuring fiscal stability. The article also considers issues related to increasing the share ofdirect taxes in budget revenues, expanding the tax base, reducing the impact of informal economic activity, and ensuring afair distribution of the tax burden. Based on the analysis, scientific proposals and practical recommendations are developedto improve the efficiency of the income taxation system and to balance the fiscal and incentive functions of direct taxes
income tax, direct taxes, corporate income tax, personal income tax, fiscal significance, state budget, tax base, tax burden, tax policy, budget revenues
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