THEORETICAL BASIS FOR THE FORMATION OF STATE BUDGET REVENUES

Abstract

This scientific article provides an in-depth analysis of the processes of formation of the revenue part of the state budget, their economic content, main sources and modern approaches. The state budget is the central instrument of any state financial policy, and its revenue part is the main guarantee of economic development, financing of social programs and the full implementation of state functions. The article extensively covers tax and non-tax revenues that form the basis of budget revenues, their composition and variability, and features related to fiscal policy. Also, on the example of the Republic of Uzbekistan, the dynamics of the revenue part of the state budget, modern reforms in its formation, the impact of the digital economy, measures taken to increase tax flexibility and strategic directions aimed at ensuring budget stability are analyzed. Based on the experience of foreign countries, effective methods of increasing budget revenues were studied and proposals were developed for their adaptation to the national financial system. During the research, advanced economic theories and practical experience were used in harmony. The article will serve as a useful source of information for students studying public finance, academic