This article examines the role of taxes in ensuring the financial sustainability of regions under modern economic conditions. The study highlights the importance of tax revenues as the primary source of regional budget formation and socio-economic development. It analyzes the mechanisms of tax regulation, intergovernmental fiscal relations, and the impact of tax policy on the level of regional financial independence. Particular attention is given to issues such as unequal tax potential among regions, dependence on intergovernmental transfers, and the need to improve tax administration systems. The research also explores international experience in strengthening regional financial sustainability through effective tax policies. The findings indicate that improving the efficiency of the tax system contributes to strengthening the revenue base of regional budgets, increasing investment attractiveness, and ensuring sustainable economic development of territories.
Zarina Khusanovna Rafiyeva (Wed,) studied this question.