Priority directions and legal bases of improving of the tax system of the Republic of Uzbekistan

Priority directions and legal bases of improving of the tax system of the Republic of Uzbekistan

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  • Iskandar Sadikov

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https://doi.org/10.5281/zenodo.17221572

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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

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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

##submission.authorBiography##

Iskandar Sadikov


PhD., Assistant Professor The Department of Tax and Taxation,
Tashkent State University of Economics, Tashkent, Uzbekistan

##submission.citations##

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Strategy” Uzbekistan — 2030 “in the” Year of Support for Youth and Business”, dated 21.02.2024.

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for the provision of certain public services in the field of registration of taxpayers” dated April 2, 2022

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activities of State tax Service bodies”, dated 17.04.2019.

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(2023, December). The Role of Digital Development in the Reinforcement of the Government Social Protection System

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Social Sciences (IJRESS) Vol. 12 Issue 09 September- 2022

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2025-09-01
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