Tax system and its role in the implementation of the fiscal policy of the state

The implementation by the state of its functions, as well as the achievement of strategic goals and objectives, requires sufficient provision of financial resources, which, in turn, implies the implementation of appropriate fiscal policy. The basis for the implementation of fiscal policy is the state tax system. As this study has shown, the types of tax systems are quite diverse, however, they can be changed and adapted to achieve certain goals and objectives of fiscal policy.