WAYS TO OPTIMALLY ORGANIZE AND IMPROVE DIRECT TAXATION IN UZBEKISTAN
DOI:
https://doi.org/10.5281/zenodo.22644684Abstract
This article examines the processes of direct taxation in Uzbekistan, analyses the burden of direct taxes, and identifies ways to optimise and further improve the direct taxation system. The study analyses trends in the direct tax burden in Uzbekistan and assesses the impact of direct taxes on economic growth. It also summarises analytical evidence on direct taxation mechanisms applied in developed countries and outlines relevant directions for the further improvement of direct taxation in Uzbekistan.Keywords
tax system, direct taxes, direct taxation, indirect taxation mechanism, tax burden, tax ratio, green taxesReferences
O‘zbekiston Respublikasining “Soliq va budjet siyosatining 2026-yilga mo‘ljallangan asosiy yo‘nalishlari qabul qilinganligi munosabati bilan O‘zbekiston Respublikasining ayrim qonun hujjatlariga o‘zgartirish va qo‘shimchalar kiritish to‘g‘risida”gi Qonuni, O‘RQ-1108-son, https://www.lex.uz/uz/docs/-7944527 25.12.2025.
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