The System of Taxes and Taxation of National Economy in the Context of the Theory of Public Choice

The article dwells on the issues beset with improvement of tax system in the national economy of Tajikistan with taking into account the use of the fundamental principles of the theory of public choice as well. The authors of the article canvass various points of view of economists on tax system. They analyze the fiscal focus of the Tax Code of the Republic of Tajikistan, which regulates relations between the state and taxpayers in terms of replenishing the state budget. The existence of omissions in the tax system of Tajikistan in terms of lack of stimulation targeted innovative development of the country is justified in the article. It is underscored that the existing tax system imposes a relatively high tax burden on entrepreneurs. The process of reducing a number of enterprises in  national economy is substantiated. The specificity of the East, or the “Asian mode of production”, consisting in the passiveness of citizens in the development of a taxation system is carried out. It is proved that the optimal tax system is designed to be a symbiosis of positive aspects of many economic concepts, primarily the theory of public choice.