Publication Details
Issue: Vol 5, No 3 (2026)
Pages: 382-386
ISSN: 2751-7543
Abstract
The article analyzes the theoretical and practical aspects of the economic essence of direct taxes, their characteristics, and their importance in forming state budget revenues. It also presents the author’s views on increasing the role of direct taxes in the formation of state budget revenues.
Keywords
State budget revenues
direct taxes
indirect taxes
corporate income tax
personal income tax