THE ROLE AND THEORETICAL SIGNIFICANCE OF THE TAX SYSTEM / ՀԱՐԿԱՅԻՆ ՀԱՄԱԿԱՐԳԻ ԴԵՐԸ ԵՎ ՏԵՍԱԳՈՐԾՆԱԿԱՆ ՆՇԱՆԱԿՈՒԹՅՈՒՆԸ

One of the conditions for the sustainable development of the economy of any state is the formation of financial resources and the availability of their sources. Depending on the policy pursued by the state, the sources of formation of financial resources are internal and external, but, as a rule, internal sources always prevail. Internal sources are the state's own revenues, both tax and non-tax. The tax system is the fundamental economic mechanism that directly affects both the overall development of the economy and the standard of living of the country's society. In legal terms, the tax system represents a set of state policy and legislative regulation processes implemented in the field of taxation, as well as mechanisms for implementing tax control and administration, which define the rights and obligations of the parties participating in tax relations. This article attempts to reveal the role of the tax system, as well as the theoretical nature and practical significance of its components from the perspective of both the state and society.