THE TAX SYSTEM OF UZBEKISTAN AS A STABLE SOURCE OF ECONOMIC GROWTH AND BUDGET REVENUES
Main Article Content
Abstract:
A significant part of the state budget of the Republic of Uzbekistan is formed through tax revenues and directly influences the country’s economic indicators. This article examines the tax system in Uzbekistan, its role in the formation of the state budget, and the projected revenues
Article Details
How to Cite:
References:
Ikromov, E. (2019). O‘zbekistonda soliqqa tortish tizimi va turlari: Nazariya va amaliyot. Toshkent: Iqtisodiyot nashriyoti.
Jo‘rayev, A. S. (2021). Soliq islohotlari: Makroiqtisodiy barqarorlik va budjet daromadlari tahlili. O‘zbekiston iqtisodiy axborotnomasi, 4(12), 45-58.
G‘ozibekov, D. G‘. (2022). Investitsion muhitni yaxshilashda soliq imtiyozlarining roli. Moliyaviy tahlil jurnali, 2(8), 12-25.
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3-4), 323-338.
Tanzi, V. (2018). Tax Systems and Tax Reforms in Developing Countries. Cambridge University Press.
O‘zbekiston Respublikasi Soliq kodeksi. (2020). O‘zbekiston Respublikasi Qonun hujjatlari ma’lumotlari milliy bazasi (Lex.uz).
O‘zbekiston Respublikasi Prezidentining Farmoni. (2023). 2024-2025 yillarda soliq ma’murchiligini raqamlashtirish va "yashirin iqtisodiyot" ulushini qisqartirish chora-tadbirlari to‘g‘risida. PF-154-son.
Statistika agentligi ma’lumotlari. (2015-2024). O‘zbekiston Respublikasining ijtimoiy-iqtisodiy holati: Statistik to‘plam. Toshkent.
O‘zbekiston Respublikasi Iqtisodiyot va moliya vazirligi. (2024). 2025-yil uchun Davlat budjeti loyihasi va soliq-budjet siyosatining asosiy yo‘nalishlari (Fuqarolar uchun budjet).
International Monetary Fund (IMF). (2023). Republic of Uzbekistan: Staff Report for the 2023 Article IV Consultation. Washington, D.C.
