Budget - tax mechanism and its characteristics

The purpose of the research - determining the importance of the budget and budget-tax policy and providing the organizational and theoretical-methodological features of the budget.

The methodology of the research – systematic approach, logical summarization, analysis and other methods were used in the article.

The practical importance of the research – studying the role and principles of the budget-tax policy in the country's economy, ensuring the flexible adaptation of the budget-tax mechanism in the economy to innovations in modern economic conditions where new types of economic activity are emerging and demands are rapidly changing.

The results of the research – in order to implement the correct budget-tax (fiscal) policy in the country's economy, it is necessary to improve the legal framework in this area, adopt legislative acts and make the tax system flexible to the real situation of the country's economy.

The originality and scientific novelty of the research – the implementation of the budget-tax (fiscal) policy, its role in the country's economy and the importance of its development have been determined in the article.

Keywords: budget, tax, fiscal policy, economy,expenses, tax revenue.




№4 - 2022


Məcidov Anar Atəş oğlu