TAXATION UNDER THE DECLARATION SYSTEM: THEORETICAL AND PRACTICAL ASPECTS
DOI:
https://doi.org/10.55640/Keywords:
Declaration system; taxation; tax administration; taxpayer compliance; fiscal transparency; budget revenues.Abstract
This article examines the theoretical and practical aspects of taxation under the declaration system. The declaration-based taxation mechanism requires taxpayers to independently report their income, property, and other taxable items, which plays an important role in improving tax administration and enhancing fiscal transparency. The study analyzes the advantages of the declaration system, including increased voluntary tax compliance, improved control over taxable income, and stabilization of budget revenues. In addition, the article identifies key challenges related to financial literacy and digital readiness that may affect the effectiveness of the system. The findings suggest that the successful implementation of the declaration system contributes to the legalization of the economy and the modernization of tax administration.References
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