GENERAL CHARACTERISTICS OF TAXES PAID BY LEGAL ENTITIES

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##semicolon## 2025-12-08
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Corporate taxation; legal entities; tax system; income tax; fiscal policy; VAT; tax burden; tax administration; business environment.

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Alijon Turayev
Ikrom Egamshukurov

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This article analyzes the general characteristics of taxes paid by legal entities within modern tax administration systems. It highlights the economic nature, classification, and fiscal significance of corporate taxes, emphasizing their role in ensuring state budget revenues and supporting macroeconomic stability. The study explores the main types of taxes imposed on legal entities, including income tax, value-added tax, property tax, and other mandatory payments. Special attention is given to the principles of tax calculation, compliance procedures, and the impact of tax policy on the financial activities and investment decisions of enterprises. The findings underline the importance of improving tax legislation, enhancing transparency, and creating a favorable tax environment that stimulates business development while maintaining the sustainability of public finances.

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##issue.vol## 2 ##issue.no## 11 (2025): International Journal American Journal of Modern World Sciences

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Articles

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