WAYS TO IMPROVE THE EFFICIENCY OF USING INDIRECT TAXES WHEN FORMING THE STATE BUDGET
Ключевые слова:
ndirect taxes, tax policy, state budget, fiscal efficiency, tax burden, tax revenues, shadow economy, tax optimizationАннотация
The article examines the main directions for improving the efficiency
of indirect taxes in the process of forming the state budget. The advantages and
disadvantages of indirect taxation, its impact on budget revenues, and the economic
behaviour of business entities are analysed. Particular attention is paid to international
experience in optimizing indirect taxes and the possibilities of its adaptation within the
national tax system. The paper proposes measures to improve tax policy to increase tax
collection, reduce the shadow economy, and ensure sustainable budget balance.
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