ENSURING THE IMPLEMENTATION OF TAXATION FUNCTIONS ACCORDING TO THE DISTRIBUTION OF THE TAX BURDEN / ՀԱՐԿՄԱՆ ԳՈՐԾԱՌՈՒՅԹՆԵՐԻ ԻՐԱԿԱՆՑՄԱՆ ԱՊԱՀՈՎՈՒՄԸ՝ ԸՍՏ ՀԱՐԿԱՅԻՆ ԲԵՌԻ ԲԱՇԽՄԱՆ

Since the emergence of the state, taxes have been considered the most important means of regulating economic relations in society. A number of countries would not be able to function and exist if tax collection was insufficient. Moreover, in order to ensure their goals (social stability, national security, etc.), states strive to collect more revenue from taxes. On the contrary, members of society want to allocate less resources to it, while simultaneously seeking social security from that country. Thus, the role of tax policy and the tax system remains extremely important in the social-economic development of each state, since the continuous increase in its efficiency will certainly lead to an increase in state revenues, the activation of investment policy, the implementation of important state programs and, finally, ensuring stable rates of economic growth. This work attempts to assess the effectiveness of the implementation of taxation functions according to the distribution of the tax burden. From this perspective, it is very important to consider the logic behind the determination of the rate of each tax type and what justifies its change.