FACTORS AFFECTING TAX PAYMENT SYSTEMS, EXISTING PROBLEMS, AND THEIR CAUSES
DOI:
https://doi.org/10.5281/zenodo.20139063Keywords:
tax system, tax burden, shadow economy, tax administration, budget revenues, tax incentives, digitalization, fiscal policy.Abstract
This article analyzes the economic efficiency of the tax payment system, the factors affecting it,
and the existing structural problems within the system. The study examines the distribution of the tax burden
by sector, the causes of the shadow economy, and the economic consequences of tax incentives. Based on
statistical data, the dynamics of budget revenues and the importance of digitalizing tax administration are
substantiated. Finally, scientific proposals and recommendations for improving the tax system and expanding
the tax base are put forward.
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