PRIORITY DIRECTIONS AND LEGAL BASES OF MODERNIZATION OF THE TAX SYSTEM OF THE REPUBLIC OF UZBEKISTAN

Authors

  • Buranova Lola Vakhobovna PhD., Assistant Professor The Department of Tax and Taxation, Tashkent State University of Economics, Tashkent, Uzbekistan
  • Sadikov Iskandar Gayratovich PhD., Assistant Professor The Department of Tax and Taxation, Tashkent State University of Economics, Tashkent, Uzbekistan
  • Kushbakov Mukhammadjon Shodiyor ugli Faculty of Taxes and Budgetary Accounting Student of Tashkent State University of Economics, Tashkent, Uzbekistan

Keywords:

Tax system, tax burden, VAT, excise tax, customs duties, income tax, water resources tax, mineral resources tax, personal income tax, property tax, land tax, turnover tax

Abstract

This article is devoted to the prospects of reforming the tax system in the context of globalization. It examines the scientific justification of the tax system and identifies systemic problems that hinder the dynamic economic growth of the Republic of Uzbekistan. The scientific analysis is carried out on the basis of studying the tax system and the share of each tax in the state budget revenues of the Republic of Uzbekistan, possible prospects for their solution and the current conditions for its development.

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Published

2025-05-31

Issue

Vol. 3 No. 5 (2025): EJEFBD

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

PRIORITY DIRECTIONS AND LEGAL BASES OF MODERNIZATION OF THE TAX SYSTEM OF THE REPUBLIC OF UZBEKISTAN. (2025). European Journal of Economics, Finance and Business Development, 3(5), 163-168. https://europeanscience.org/index.php/2/article/view/1431