Tax policy and state budget revenues
Abstract
Taxes are one of the major components of state existence and economic basis for its functioning, and the main instrument for regulating economic processes by the state is taxation policy, which in turn is a system of deliberate actions of taxes based on economic, legal and
controlling activities in taxation. The tax system should be such, that the growth of budget revenue does not suppress private entrepreneurship activity. The work is focused on deficiencies found in tax codes of 1997, 2005 and in 2011 tax code and the main ways of overcoming these shortcomings in recent years. There is analyzed the results of the tax revenue of the state budget 2017, based on a result of tax reforms implemented in recent years, individual actions have been set in respect of measures to be implemented in order to improve tax policy.
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