PROCEDURE FOR DETERMINING THE TAX BURDEN AND WAYS TO OPTIMISE IT

Resumen

The procedure for determining the tax burden is a key indicator in assessing the financial stability and efficiency of economic activity. A high tax burden may restrict entrepreneurship, while a low burden may reduce state budget revenues. This article analyzes methods of calculating the tax burden, its economic impact, and ways to optimize it. The current procedures based on the Tax Code of the Republic of Uzbekistan are reviewed and compared with international practices. The paper provides recommendations for optimizing the tax burden in terms of business environment, investment attractiveness, and fiscal stability.