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THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF TAX AND FINANCIAL REGULATION OF THE ECONOMY IN THE CURRENT CONDITIONS

Author (s)

Ismatov Kh.H., Nurzoda F.R.

Abstract

The article examines the theoretical and methodological aspects of tax and financial regulation of the national economy in the context of globalization. The essence, structure and functions of the mechanism of tax and financial regulation as one of the key instruments of state economic policy are analyzed, and its role in ensuring macroeconomic stability and sustainable socio-economic development is substantiated. The concepts of “tax mechanism”, “financial mechanism” and “tax-financial regulation mechanism” are considered in a broad and narrow sense, and their interrelationship in the system of public administration of the national economy is shown. The multi-level structure of the regulatory mechanism, its subjects and objects, forms, methods and practical instruments of influence were studied. The impact of globalization on tax and financial policy is substantiated, and the need for its adaptation to international standards, as well as for strengthening transparency and financial control, is highlighted. It is concluded that improving the mechanism of tax and financial regulation is an important factor in the sustainable development of the national economy and requires the targeted use of fiscal and financial instruments.

Keywords

tax and financial regulation, tax mechanism, economic policy, globalization, regulation mechanism, sustainable development, national economy, fiscal instruments

References

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