taxation refers to a means by which the state obtains financial revenue compulsorily, gratuitously and fixedly by virtue of political power and in accordance with legal standards in order to realize its functions.

the role of taxation

the role of taxation is the external expression of taxation function under certain economic conditions. In different historical stages, tax functions play different roles. At this stage, the role of taxation is mainly manifested in the following aspects:

1. Taxation is the main form and tool for the state to organize fiscal revenue

Taxation plays an important role in ensuring and realizing fiscal revenue.

2. Taxation is one of the important levers for the state to regulate and control the economy

3. Taxation has the function of maintaining state power

4. Taxation has the function of supervising economic activities.