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 the concept of “budget”. The author’s definition of the concept of “budget” 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 “budget”. According to the author, in addition to redistribution, control, providing information, the budget performs the function of regulating aggregate demand. The article analyzes the concept of “budget structure”, “budget system”, presents a drawing of the state budget system in federal and unitary states. 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 GDP is distributed through the budget. The author tries to explain the essence of the concept of budget revenues as part of the national income withdrawn from economic entities and citizens in favor of the state on the basis of irrevocable. 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 GDP, the right to own budget revenues passes from economic entities to the state. According to the method of collection. State revenues are divided into tax and non-tax revenues. 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.
Key words: budget, budget system, budget revenues, tax revenues.