МЕНАЏИРАЊЕ СО ДАНОЧНАТА ФУНКЦИЈА КАКО ФАКТОР ЗА УТВРДУВАЊЕ НА ФИСКАЛНАТА ОДРЖЛИВОСТ НА ЈАВНИТЕ ФИНАНСИИ
MANAGEMENT OF THE TAX FUNCTION AS A FACTOR IN DETERMINING FISCAL SUSTAINABILITY OF PUBLIC FINANCES

Summary/Abstract: Taxes are an extremely important and indispensable element of a country's economic policy. The state imposes an obligation on citizens and companies in the Republic of Macedonia to set aside a mandatory portion of their income or property to be paid into the state budget as public revenue to meet state needs. The function of taxes is generally fiscal, but also through taxes, certain economic and social goals are achieved. In modern management conditions, taxes are used to achieve stabilization policy and to suppress inflation, because with the increase, the purchasing power of citizens decreases. Taxes are different for each activity and can vary, and there are cases in which the tax is equal for all products. This achieves the economic power and stability of the state. Generally speaking, individuals and legal entities, who are taxpayers, pay a portion of their income, from the turnover they generate or the property they own to the account of the State Budget. This is a mandatory obligation regulated by law, and taxpayers do not receive any favors from the state, but rather tax funds are used to finance public expenditures that enable the uninterrupted performance of state functions. At the same time, taxes help achieves important goals of economic and social policy, the implementation of the stabilization policy of the state, as well as the suppression of the inflation rate. Most often, the income of individuals or legal entities, property and consumption itself are taxed. The bearers of economic policy, that is, the fiscal and monetary authorities, determine the subjects or objects of taxation, thereby defining the types of taxes. The various types of taxes are regulated by separate laws, decrees, rules and regulations, and those legal acts more specifically determine their accuracy, clarity, efficiency and eliminate irregularities. Taxes are funds that the state collects to provide: modern education, better healthcare, investments in infrastructure (roads, water supply, energy), improving social protection, financing public administration, public security and defense

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