THE ROLE OF INDIRECT TAXES IN INCREASING STATE BUDGET REVENUES

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Bahaduri Abdul Shahim

Abstract

This article analyzes the study of VAT as an indirect tax that shapes the budget. The article also discusses the essence of the tax system, the essence of direct and indirect taxes, the role of indirect taxes in the tax system of the state is determined. The history of VAT, its peculiarities and advantages were studied. It describes the main changes in the tax legislation regarding VAT and their impact on the structure of budget revenues. This article gives the recommendations for state agencies and individuals solutions in the field of fiscal policy of the host to minimize fiscal risks associated with the collection of taxes in particular VAT.

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How to Cite
Shahim, B. A. . (2021). THE ROLE OF INDIRECT TAXES IN INCREASING STATE BUDGET REVENUES. INTERNATIONAL SCIENTIFIC AND CURRENT RESEARCH CONFERENCES, 1(1), 177–181. Retrieved from https://usajournalshub.com/conferences/index.php/iscrc/article/view/355
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