THE ROLE AND IMPORTANCE OF TAXES IN FORMING STATE BUDGET REVENUES
##plugins.themes.bootstrap3.article.main##
##article.abstract##
This study examines the role and significance of taxes in generating state budget revenues. Taxes are the primary source of income for the state and play a crucial role in financing public services, infrastructure development, and socio-economic programs. The research analyzes the structure of tax revenues in Uzbekistan, highlighting the contribution of different types of taxes such as income tax, value-added tax, and property tax. The study also considers the challenges in tax administration, compliance, and enforcement, as well as strategies to improve tax collection efficiency. Comparative analysis with international practices provides insights into enhancing the effectiveness of tax policy and ensuring sustainable budget financing.
##plugins.themes.bootstrap3.article.details##
##issue.issue##
##section.section##
##submission.citations##
1. Akhmedov, B. (2018). Tax System Reform and Its Impact on Budget Revenues in Uzbekistan. Tashkent: Finance University Press.
2. Bird, R., & Zolt, E. (2005). Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries. UCLA Law Review, 52(6), 1627–1695.
3. Musgrave, R., & Musgrave, P. (1989). Public Finance in Theory and Practice (5th ed.). New York: McGraw-Hill.
4. Smith, A. (1776). An Inquiry into the Nature and Causes of the Wealth of Nations. London: W. Strahan and T. Cadell.
5. Tanzi, V., & Zee, H. (2000). Tax Policy for Emerging Markets: Developing Countries and Transitional Economies. IMF Staff Papers, 47(2), 1–33.
6. Tursunov, S. (2020). Efficiency of Tax Collection and Its Role in State Budget Formation in Uzbekistan. Tashkent: Economic Research Journal, 12(4), 45–60.
7. NOZIMOV, E., SADINOVA, M., & DUSNAZAROVA, B. (2025). MODERNIZATION OF INSURANCE SERVICES BASED ON DIGITAL TECHNOLOGIES AND ITS EFFICIENCY. INTEGRATION OF INNOVATIVE EDUCATION AND TRAINING, 1(4), 45-49.
8. Ministry of Finance of the Republic of Uzbekistan. (2023). Annual Report on State Budget Revenues. Tashkent: Government Publication.
9. OECD. (2019). Revenue Statistics in Asia and the Pacific 2019. Paris: OECD Publishing.
10. World Bank. (2021). Tax Policy and Administration in Uzbekistan: Challenges and Opportunities. Washington, D.C.: World Bank Group.
11. Zolt, E. (2005). Tax Compliance Costs in Developing Countries. International Studies Program Working Paper Series, 05-01, Andrew Young School of Policy Studies, Georgia State University.