https://doi.org/10.36719/2789-6919/43/82-85
Elmar Aliyev
Azerbaijan University
Master student
https://orcid.org/0009-0000-5929-657X
elmar.aliyev.3005@gmail.com
Development Directions of Taxation and Audit in Budget Revenues
Abstract
The article discusses the development directions of taxation and audit in modern conditions. In recent years, continuous economic reforms carried out in our country in the field of modern taxation based on international experience are very appropriate. Taxation and audit play a major role in ensuring the accuracy and transparency of these revenues. This article will consider the development directions of taxation and audit in budget revenues. Taxation plays an important role in terms of collecting financial resources of the state and implementing its economic policy. Taxes, which are one of the main sources of budget revenues, perform a fundamental function in financing social and infrastructure projects of the state. At the same time, the development of taxation, modernization of the tax system and raising tax culture contribute to increasing state budget revenues and sustainable development of the economy. This article will discuss the development directions of taxation in budget revenues. Increasing budget revenues and improving management in the areas of taxation and audit play an important role in the efficient use of public finances and sustainable development of the economy. Promoting development in these areas requires the implementation of various initiatives, based on both local and international experiences.
Keywords: tax audit, taxation, budget revenues, state budget, tax system