📄 Abstract
This paper analyzes the regulatory function of taxation in developing and post-transition economies, focusing on Russia, Georgia, Kazakhstan, and Türkiye. It argues that modern taxation must serve not only fiscal but also behavioral and developmental purposes. Effective regulatory taxation depends on fiscal policy coherence, digital modernization, and equity-based governance. Strengthening these elements transforms taxation into a strategic tool for sustainable and inclusive growth.
🏷️ Keywords
📚 How to Cite:
Sulaymonov Farrukh Shukhratovich , ENHANCING FISCAL REGULATION THROUGH TAXATION IN DEVELOPING AND TRANSITIONAL ECONOMIES , Volume 13 , Issue 10, october 2025, International Journal of Asian Economic Light (JAEL) ,