{"id":3103,"date":"2023-07-14T07:36:53","date_gmt":"2023-07-14T07:36:53","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=3103"},"modified":"2023-07-14T07:37:35","modified_gmt":"2023-07-14T07:37:35","slug":"state-budget-and-its-tax-revenues-content-economic-financial-and-legal-framework","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=3103","title":{"rendered":"STATE BUDGET AND ITS TAX REVENUES: CONTENT, ECONOMIC, FINANCIAL AND LEGAL FRAMEWORK"},"content":{"rendered":"<p style=\"text-align: center;\"><strong><em>Shirinov Sabir Erkinovich<\/em><\/strong><\/p>\n<p style=\"text-align: center;\"><em>Candidate of Economics, professor, Department of Taxes and Taxation, Tashkent Financial Institute, Tashkent, Uzbekistan. Mail: shirinov_6613@mail.ru <\/em><\/p>\n<p style=\"text-align: center;\"><em>ORCID: 0009-0000-4441-8087<\/em><\/p>\n<p><strong><em>Abstract. <\/em><\/strong><em>The article presents the approaches and theoretical views of well-known foreign and domestic scientists to the essence of the concept of &#8220;budget&#8221;. The author&#8217;s definition of the concept of &#8220;budget&#8221; is given on the basis of an analysis of the approaches and theoretical views of well-known foreign and domestic scientists to the essence of the concept of &#8220;budget&#8221;. <\/em><em>According to the author, in addition to redistribution, control, providing information, the budget performs the function of regulating aggregate demand. <\/em><em>The article analyzes the concept of \u201cbudget structure\u201d, \u201cbudget system\u201d, presents a drawing of the state budget system in federal and unitary states. <\/em><em>According to the author, as the level of development of the market economy and the stability of social and economic development, a smaller share of <\/em><em>GDP<\/em><em> is distributed through the budget. <\/em><em>The author tries to explain the essence of the concept of budget revenues as part of the national income withdrawn from economic entities and citizens in favor of the state on the basis of irrevocable. <\/em><em>The author believes that there are two interrelated processes. The first process is associated with the accumulation of financial resources at the disposal of the state, the second process is associated with the expenditure of financial resources for the needs of the state. The first process is called government revenue and the second process is called government spending. The accumulated funds are of material importance and form the financial basis of the budget. After the distribution of <\/em><em>GDP<\/em><em>, the right to own budget revenues passes from economic entities to the state. <\/em><em>According to the method of collection. State revenues are divided into tax and non-tax revenues. <\/em><em>The Constitution of the Republic of Uzbekistan, the Budget Code of the Republic of Uzbekistan, the Tax Code of the Republic of Uzbekistan constitute the legal basis for the tax revenues of the state budget.<\/em><\/p>\n<p><strong><em>Key words: <\/em><\/strong><em>budget, budget system, budget revenues, tax revenues.<\/em><\/p>\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/07\/15\u0428\u0438\u0440\u0438\u043d\u043e\u0432.\u0421.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 15\u0428\u0438\u0440\u0438\u043d\u043e\u0432.\u0421.\"><\/object><a id=\"wp-block-file--media-399e76e4-e2ea-4f0a-885e-856017775196\" href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/07\/15\u0428\u0438\u0440\u0438\u043d\u043e\u0432.\u0421.pdf\">15\u0428\u0438\u0440\u0438\u043d\u043e\u0432.\u0421<\/a><a href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/07\/15\u0428\u0438\u0440\u0438\u043d\u043e\u0432.\u0421.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-399e76e4-e2ea-4f0a-885e-856017775196\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Shirinov Sabir Erkinovich Candidate of Economics, professor, Department of Taxes and Taxation, Tashkent Financial Institute, Tashkent, Uzbekistan. Mail: shirinov_6613@mail.ru ORCID: 0009-0000-4441-8087 Abstract. The article presents the approaches and theoretical views of well-known foreign and domestic scientists to the essence of <a href=\"https:\/\/interfinance.tsue.uz\/?p=3103\" class=\"read-more\">Read More &#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[57],"tags":[],"class_list":["post-3103","post","type-post","status-publish","format-standard","hentry","category-2023-3-issue-1-6"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STATE BUDGET AND ITS TAX REVENUES: CONTENT, ECONOMIC, FINANCIAL AND LEGAL FRAMEWORK - Journal of International Finance and Accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/interfinance.tsue.uz\/?p=3103\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STATE BUDGET AND ITS TAX REVENUES: CONTENT, ECONOMIC, FINANCIAL AND LEGAL FRAMEWORK - Journal of International Finance and Accounting\" \/>\n<meta property=\"og:description\" content=\"Shirinov Sabir Erkinovich Candidate of Economics, professor, Department of Taxes and Taxation, Tashkent Financial Institute, Tashkent, Uzbekistan. Mail: shirinov_6613@mail.ru ORCID: 0009-0000-4441-8087 Abstract. The article presents the approaches and theoretical views of well-known foreign and domestic scientists to the essence of Read More ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/interfinance.tsue.uz\/?p=3103\" \/>\n<meta property=\"og:site_name\" content=\"Journal of International Finance and Accounting\" \/>\n<meta property=\"article:published_time\" content=\"2023-07-14T07:36:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-07-14T07:37:35+00:00\" \/>\n<meta name=\"author\" content=\"jurnal-admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"jurnal-admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=3103#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=3103\"},\"author\":{\"name\":\"jurnal-admin\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/person\\\/4a9988bcb6588f9a14bc8bf9802ad53a\"},\"headline\":\"STATE BUDGET AND ITS TAX REVENUES: CONTENT, ECONOMIC, FINANCIAL AND LEGAL FRAMEWORK\",\"datePublished\":\"2023-07-14T07:36:53+00:00\",\"dateModified\":\"2023-07-14T07:37:35+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=3103\"},\"wordCount\":359,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#organization\"},\"articleSection\":[\"2023-3-issue-1-6\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=3103#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=3103\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=3103\",\"name\":\"STATE BUDGET AND ITS TAX REVENUES: CONTENT, ECONOMIC, FINANCIAL AND LEGAL FRAMEWORK - Journal of International Finance and Accounting\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#website\"},\"datePublished\":\"2023-07-14T07:36:53+00:00\",\"dateModified\":\"2023-07-14T07:37:35+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=3103#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=3103\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=3103#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/interfinance.tsue.uz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"STATE BUDGET AND ITS TAX REVENUES: CONTENT, ECONOMIC, FINANCIAL AND LEGAL FRAMEWORK\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#website\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/\",\"name\":\"Journal of International Finance and Accounting\",\"description\":\"Tashkent State University of Economics\",\"publisher\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#organization\",\"name\":\"Journal of International Finance and Accounting\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/cropped-cropped-cropped-photo_2022-12-03_10-29-33-removebg-preview-e1670048062649.png\",\"contentUrl\":\"https:\\\/\\\/interfinance.tsue.uz\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/cropped-cropped-cropped-photo_2022-12-03_10-29-33-removebg-preview-e1670048062649.png\",\"width\":90,\"height\":90,\"caption\":\"Journal of International Finance and Accounting\"},\"image\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/person\\\/4a9988bcb6588f9a14bc8bf9802ad53a\",\"name\":\"jurnal-admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g\",\"caption\":\"jurnal-admin\"},\"sameAs\":[\"http:\\\/\\\/interfinance.tsue.uz\"],\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?author=1\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"STATE BUDGET AND ITS TAX REVENUES: CONTENT, ECONOMIC, FINANCIAL AND LEGAL FRAMEWORK - Journal of International Finance and Accounting","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/interfinance.tsue.uz\/?p=3103","og_locale":"en_US","og_type":"article","og_title":"STATE BUDGET AND ITS TAX REVENUES: CONTENT, ECONOMIC, FINANCIAL AND LEGAL FRAMEWORK - Journal of International Finance and Accounting","og_description":"Shirinov Sabir Erkinovich Candidate of Economics, professor, Department of Taxes and Taxation, Tashkent Financial Institute, Tashkent, Uzbekistan. Mail: shirinov_6613@mail.ru ORCID: 0009-0000-4441-8087 Abstract. The article presents the approaches and theoretical views of well-known foreign and domestic scientists to the essence of Read More ...","og_url":"https:\/\/interfinance.tsue.uz\/?p=3103","og_site_name":"Journal of International Finance and Accounting","article_published_time":"2023-07-14T07:36:53+00:00","article_modified_time":"2023-07-14T07:37:35+00:00","author":"jurnal-admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"jurnal-admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/interfinance.tsue.uz\/?p=3103#article","isPartOf":{"@id":"https:\/\/interfinance.tsue.uz\/?p=3103"},"author":{"name":"jurnal-admin","@id":"https:\/\/interfinance.tsue.uz\/#\/schema\/person\/4a9988bcb6588f9a14bc8bf9802ad53a"},"headline":"STATE BUDGET AND ITS TAX REVENUES: CONTENT, ECONOMIC, FINANCIAL AND LEGAL FRAMEWORK","datePublished":"2023-07-14T07:36:53+00:00","dateModified":"2023-07-14T07:37:35+00:00","mainEntityOfPage":{"@id":"https:\/\/interfinance.tsue.uz\/?p=3103"},"wordCount":359,"commentCount":0,"publisher":{"@id":"https:\/\/interfinance.tsue.uz\/#organization"},"articleSection":["2023-3-issue-1-6"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/interfinance.tsue.uz\/?p=3103#respond"]}]},{"@type":"WebPage","@id":"https:\/\/interfinance.tsue.uz\/?p=3103","url":"https:\/\/interfinance.tsue.uz\/?p=3103","name":"STATE BUDGET AND ITS TAX REVENUES: CONTENT, ECONOMIC, FINANCIAL AND LEGAL FRAMEWORK - Journal of International Finance and Accounting","isPartOf":{"@id":"https:\/\/interfinance.tsue.uz\/#website"},"datePublished":"2023-07-14T07:36:53+00:00","dateModified":"2023-07-14T07:37:35+00:00","breadcrumb":{"@id":"https:\/\/interfinance.tsue.uz\/?p=3103#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/interfinance.tsue.uz\/?p=3103"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/interfinance.tsue.uz\/?p=3103#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/interfinance.tsue.uz\/"},{"@type":"ListItem","position":2,"name":"STATE BUDGET AND ITS TAX REVENUES: CONTENT, ECONOMIC, FINANCIAL AND LEGAL FRAMEWORK"}]},{"@type":"WebSite","@id":"https:\/\/interfinance.tsue.uz\/#website","url":"https:\/\/interfinance.tsue.uz\/","name":"Journal of International Finance and Accounting","description":"Tashkent State University of Economics","publisher":{"@id":"https:\/\/interfinance.tsue.uz\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/interfinance.tsue.uz\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/interfinance.tsue.uz\/#organization","name":"Journal of International Finance and Accounting","url":"https:\/\/interfinance.tsue.uz\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/interfinance.tsue.uz\/#\/schema\/logo\/image\/","url":"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2022\/12\/cropped-cropped-cropped-photo_2022-12-03_10-29-33-removebg-preview-e1670048062649.png","contentUrl":"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2022\/12\/cropped-cropped-cropped-photo_2022-12-03_10-29-33-removebg-preview-e1670048062649.png","width":90,"height":90,"caption":"Journal of International Finance and Accounting"},"image":{"@id":"https:\/\/interfinance.tsue.uz\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/interfinance.tsue.uz\/#\/schema\/person\/4a9988bcb6588f9a14bc8bf9802ad53a","name":"jurnal-admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g","caption":"jurnal-admin"},"sameAs":["http:\/\/interfinance.tsue.uz"],"url":"https:\/\/interfinance.tsue.uz\/?author=1"}]}},"_links":{"self":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/3103","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3103"}],"version-history":[{"count":2,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/3103\/revisions"}],"predecessor-version":[{"id":3106,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/3103\/revisions\/3106"}],"wp:attachment":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3103"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3103"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3103"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}