გადასახადების როლი სახელმწიფო რესურსების ფორმირებაში

Actuality. The right taxation-budgeting policy held by the state represents the strong basis for the country’s existence and development. The budget formation depends on the tax system existing in the state and its theoretic-methodology basis, which at the same time represents the basis for of business taxation administration process implementation. Accordingly, the for the purpose of formation and regulation of the integral taxation policy all over the country, we must analyze the problems of business taxation administration processes and set the correct orientation targets so that the state could be able to implement the effective economic policy.
The goal of the research is to analyze the taxation system essence, familiarize ourselves with the income taxes and their role in formation of the state budgeting resources. The research object is the income tax. The subject of the research is the role of the income tax in the state financial recourses formation.
Theoretic-methodology basics of the research. The works uses the works of the country-men and foreign scientists, the operational and statistical analyses methods of research.