SOLIQLARNING IQTISODIY MOHIYATI VA BUDJET DAROMADLARINI SHAKLLANTIRISHDAGI O‘RNI

This article examines the economic essence of taxes and their role in the formation of state budget revenues. The economic content of taxes, their functions, and the theoretical foundations of tax relations are analyzed based on the scientific views of domestic and foreign scholars. The study also highlights the importance of taxes in ensuring budget revenues, the interrelationship between the interests of the state and taxpayers, and issues related to improving tax policy. As a result of the research, scientific and practical recommendations aimed at ensuring the stability of budget revenues and enhancing the efficiency of the tax system have been developed

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