ASSESSMENT OF THE ROLE OF THE BUDGET AND TAX POLICY IN THE ECONOMIC SECURITY SYSTEM OF THE COUNTRY

Resumo

The country's economic development and its level of economic security depend on many factors, one of which is the state's budget-tax system. Therefore, the correct construction and efficient operation of that system is a necessary condition, which depends on how the budget and tax policy is implemented by the state. Currently, the central task of the state's financial bodies in Azerbaijan is to accelerate the sustainability of the country's development, improve the legal basis of the budget-tax system, and correctly and accurately distribute financial management functions. In this regard, the role of the main financial management bodies of the state is increasing. With the help of the budget and tax policy, the level of economic security of the country, the realization of the goals of state administration and the solution of other tasks of national importance are ensured, conditions are created for the stabilization of the financial system. Considering the role of the budget-tax policy in improving the living conditions of the population, its implementation taking into account the problems of economic security is the main condition. Relevance of the topic: In modern times, economic growth in Azerbaijan has been identified as one of the country's long-term development priorities, which is a necessary condition for strengthening economic security in the conditions of globalization and integration. Azerbaijan adequately copes with all tasks in the way of forming an efficient and economically justified system designed to protect the country's national interests and strengthen its economic security. It successfully implements its national security policy in that area, and one of its main strategic goals is to create conditions for economic growth, ensure economic security and modern social standards for the well-being of the population. The successful realization of these or other goals and tasks depends to a large extent on the budget and tax policy implemented by the state. Fiscal policy depends on taxation, distribution of budget revenues and justification of all expenses, which affects economic security. Therefore, the budget-tax policy of the country should be constantly improved and this should affect revenues and expenses. The improvement of such a policy will lead to import substitution and improvement of the production volume of enterprises in the country, as a result of which economic growth and protection of the country's economic security will be achieved. All these aspects show how much the topic of the article is focused on the investigation of an actual problem. The purpose of the article: is to assess the role of budget-tax policy in the field of economic security, to conduct research in that field and to obtain appropriate results and to formulate recommendations. In accordance with the purpose, the essence of the budget-tax policy has been explained in the article, the impact of its preparation and implementation on the economic development and security of the country, the goals of that policy and taxation within it have been investigated, and the main tasks set for their implementation have been defined. Based on the database of the State Statistics Committee of Azerbaijan, the state budget revenues and sources of their formation for different years, the required volume of the state budget deficit and the ratio of the country's GDP as the most important parameter characterizing the country's budget security level were analyzed. Research methods: analysis by factors, generalization, grouping, economic-statistical analysis, comparative analysis, development dynamics  Scientific innovation: various approaches to budget security were reviewed, measures for the formulation and implementation of the budget and tax policy aimed at the economic interests of the state, improvement of the balanced budget system were proposed, is justified that they can help to optimize budget revenues and expenses, achieve stability and balance of the state budget by reducing the budget deficit in the medium and long term, and as a result, have a direct positive effect on the speed and quality of the comprehensive development of the state. Also, in terms of strengthening the economic security system, directions for strengthening the role of the budget-tax policy and increasing its effectiveness have been suggested.