ЭКОНОМИКАНЫ МЕМЛЕКЕТТІК РЕТТЕУДЕГІ САЛЫҚ САЯСАТЫНЫҢ РӨЛІ

The constant need for money for the existence of the state has historically led to the emergence of taxes associated with the regulation of public needs, such as protection of the state from external aggression, protection of Public Order, road construction, maintenance of the state apparatus, social support for low-income segments of the population, elimination of natural disasters, development of priority industries. Taxes serve not only as a financial instrument, but are also a political phenomenon. Tax policy is determined by economic policy, being an independent sphere that affects all public spheres, but contributes to certain patterns that do not contradict tax logic. The tax policy determines the optimal theoretical concept of the development of the tax system, i.e. a set of measures for the development, selection, and practical implementation of the socio-economic policy of the state. This is an independent industry, which, as you know, affects the entire public sector, but does not contradict tax logic - it promotes certain laws. The article considers the optimal theoretical concept of the development of the tax system, i.e. It is aimed at strengthening the economic situation of the country and regions, economic development, harmonization of the interests of the economy and society, the role and importance of tax policy in state regulation of the economy is determined.