Bulletin of the Bishkek State University

This article discusses the issues and problems of tourism development in Kyrgyzstan. Taxes are the main source of income and the most important element of the economic policy of the state. Taxes have played and still play a huge role in the functioning of state bodies and in the livelihood of the country’s population. Based on this, the state should in its practice and strategy of economic development pursue an active economic, in particular tax policy, as all these above-mentioned policy directions are closely connected with each other. In my opinion, the main course in the economic activity of our state should be tax policy - the main engine for replenishing the state budget. Why do we emphasize this? Successful tax policy of the state depends first of all on the effectiveness of taxation functions

References