THE CONCEPT OF IMPROVING THE TAX DISCIPLINE SYSTEM: HISTORY AND BASICS OF TAXATION

UDC 336.22
DOI: 10.36871/ek.up.p.r.2024.03.06.022

Authors

Amir N. Bisultanov,
Kadyrov Chechen State University, Grozny, Russia

Abstract

This article discusses in detail the concept of «taxation». Taxation is a means by which the State, relying on its political power, participates in the distribution of national income and receives fiscal revenues in a prudent and gratuitous manner. Its essence reflects the relationship between the distribution of taxes between the state and taxpayers. Being an important instrument of state participation in the regulation of economic activity, taxation gradually formed a more scientific theoretical and legal management system in the course of long-term theoretical research and practical research. His specific theories and methods were gradually tested and improved in social practice.

Keywords

tax discipline, economic development, taxation, state budget.