THEORETICAL AND CONCEPTUAL FOUNDATIONS OF TAX BURDEN OPTIMIZATION
Keywords:
Tax burden optimization, tax burden, tax weight, tax burden indicators, tax volume, tax revenue elasticity.Abstract
The role of the tax burden indicator for economic entities in the Republic of Uzbekistan is determined. Various approaches to identifying this indicator are examined, and the advantages and disadvantages of existing tax burden calculation methods are analyzed. Special attention is given to the interpretation of the tax burden value, and the composition of taxes and fees in tax burden calculations is clarified.
References
Джураева, М. С., & Алимова, Ш. А. (2025). АНАЛИЗ ТОЧКИ БЕЗУБЫТОЧНОСТИ И МАРЖИНАЛЬНОЙ ПРИБЫЛИ. STUDYING THE PROGRESS OF SCIENCE AND ITS SHORTCOMINGS, 1(4), 88-94.
Алимова, Ш. А., & Джураева, М. С. (2025). ИНВЕСТИЦИОННЫЕ ПРОЕКТЫ: УПРАВЛЕНИЕ И ЭФФЕКТИВНОСТЬ. STUDYING THE PROGRESS OF SCIENCE AND ITS SHORTCOMINGS, 1(4), 81-87.
Bahodirovich, K. B., & Mahmudovna, Q. G. (2025). RISK REGULATION IN BANKING SYSTEM. MODERN EDUCATIONAL SYSTEM AND INNOVATIVE TEACHING SOLUTIONS, 1(5), 231-237.
Bahodirovich, X. B., & Mahmudovna, Q. G. (2025). RIVOJLANGAN DAVLATLAR BANK TIZIMI. ANALYSIS OF MODERN SCIENCE AND INNOVATION, 1(4), 396-404.
Bahodirovich, K. B., & Mahmudovna, Q. G. (2025). TYPES OF CREDIT PRODUCTS. THEORY OF SCIENTIFIC RESEARCHES OF WHOLE WORLDT, 1(3), 269-277.
Bahodirovich, X. B., & Mahmudovna, Q. G. (2025). TIJORAT BANKLARINING MOLIYAVIY XIZMATLARI. STUDYING THE PROGRESS OF SCIENCE AND ITS SHORTCOMINGS, 1(4), 223-230.
Hakimovich, T. M. (2025). EKSPORT RAQOBATBARDOSHLIGINI OSHIRISHDA DIVERSIFIKATSIYANING AHAMIYATI. STUDYING THE PROGRESS OF SCIENCE AND ITS SHORTCOMINGS, 1(4), 112-121.
Hakimovich, T. M. (2025). O ‘ZBEKISTONDA EKSPORTNI RAG ‘BATLANTIRISH UCHUN FOYDALANILADIGAN MOLIYAVIY VOSITALAR TAHLILI. MODERN EDUCATIONAL SYSTEM AND INNOVATIVE TEACHING SOLUTIONS, 1(5), 141-150.
EI, I. JAHON SAVDO KO ‘RSATKICHLARI ISTIQBOLI VA BUNDA O ‘ZBEKISTON EKSPORTCHI KORXONALARI UCHUN IMKONIYATLAR.
Label, W. (2013). Accounting for non-accountants: The fast and easy way to learn the basics. Sourcebooks, Inc..
Tohir o’g’li, M. T., & To’rayevna, S. N. (2024). O ‘ZBEKISTON RESPUBLIKASIDA INVESTITSION SIYOSAT. ZAMONAVIY TA'LIMDA FAN VA INNOVATSION TADQIQOTLAR JURNALI, 2(14), 45-53.
Bahodirovich, X. B., & To’rayevna, S. N. (2025). COMPANIES’FINANCIAL STATEMENT: CONCEPTS AND PRINCIPLES. THEORY OF SCIENTIFIC RESEARCHES OF WHOLE WORLDT, 1(3), 281-289.
Bahodirovich, K. B., & To’rayevna, S. N. (2025). PORTFOLIO RISK MANAGEMENT. MODERN PROBLEMS IN EDUCATION AND THEIR SCIENTIFIC SOLUTIONS, 1(4), 380-387.
Hakimovich, T. M. (2025). HUDUDLARNI STRATEGIK REJALASHTIRISH VA BОSHQARISHNING ASОSIY BОSQICHLARI. ANALYSIS OF MODERN SCIENCE AND INNOVATION, 1(4), 225-232.
Hakimovich, T. M. (2025). HUDUDLAR IQTISОDIYОTINI RIVОJLANTIRISH STRATEGIYASINI SHAKLLANTIRISHNING AHAMIYATI. THEORY OF SCIENTIFIC RESEARCHES OF WHOLE WORLDT, 1(3), 157-166.
Shadiyev, A. X. (2025). A MODERN APPROACH TO THE METHODOLOGY OF TEACHING ECONOMIC DISCIPLINES. Ethiopian International Journal of Multidisciplinary Research, 12(01), 134-139.
Bazarova, M. (2025). O’ZBEKISTON RESPUBLIKASIDA DAVLAT MOLIYASI TIZIMIDAGI ISLOHOTLARNING ASOSIY YO’NALISHLARI. Modern Science and Research, 4(1), 29-36.
Akbarovna, N. N. (2025). MENEJER FAOLIYATINING FUNKSIONAL VAZIFALARI VA UNING MADANIYATINING AHAMIYATI. MODERN PROBLEMS IN EDUCATION AND THEIR SCIENTIFIC SOLUTIONS, 1(4), 354-362.
Akbarovna, N. N. (2025). MENEJER FAOLIYATINING FUNKSIONAL VAZIFALARI VA UNING MADANIYATINING AHAMIYATI. MODERN PROBLEMS IN EDUCATION AND THEIR SCIENTIFIC SOLUTIONS, 1(4), 354-362.
Bustonovna, D. Z. (2024). CREATIVE THINKING AND ITS APPLICATION IN ECONOMICS.[Data set]. Zenodo.
Bostonovna, D. Z. (2023). CONCEPTUAL BASIS OF IMPROVEMENT OF BANK AUDIT IN COMMERCIAL BANKS. IMRAS, 6(6), 118-124.
Abdivayitovna, S. U., & Azimov, B. F. (2025). IMPROVING THE EFFICIENCY OF USING MATERIAL AND TECHNICAL RESOURCES IN ENTERPRISES. Ethiopian International Journal of Multidisciplinary Research, 12(01), 223-228.
Azimov, B. F., & Qudratova, G. M. (2025). TEXNOLOGIK JARAYONNING TANNARXINI HISOBLASH. THEORY OF SCIENTIFIC RESEARCHES OF WHOLE WORLDT, 1(3), 17-23.
Жумаева, З. К., & Расулова, Н. Н. (2019). Инновационный путь развития экономики Узбекистана. Теория и практика современной науки, (5 (47)), 224-226.
To’rayevich, I. A. (2025). Attracting Investments into the National Economy and their Management: Current Status. Miasto Przyszłości, 56, 315-322.
AT, I. (2024). MINTAQALARDA TADBIRKORLIK SUB’EKTLARINING INVESTITSION FAOLLIGINI OSHIRISHNING ASOSIY YO ‘NALISHLARI. MODERN EDUCATIONAL SYSTEM AND INNOVATIVE TEACHING SOLUTIONS, 1(3), 319-326.
Bobojonova, M. J. (2025). TABIIY RESURS SAMARADORLIGIDAN FOYDALANISH HOLATI VA TAHLILI. MODERN PROBLEMS IN EDUCATION AND THEIR SCIENTIFIC SOLUTIONS, 1(4), 281-287.
Bobojonova, M. J. (2025). TABIIY RESURSLAR SALOHIYATI VA UNING IQTISODIY AHAMIYATI. MODERN EDUCATIONAL SYSTEM AND INNOVATIVE TEACHING SOLUTIONS, 1(5), 206-213.
Bobojonova, M. J. (2025). MARKAZIY OSIYODA TABIIY RESURSLARDAN FOYDALANISH DARAJASI VA UNING HOLATI. THEORY OF SCIENTIFIC RESEARCHES OF WHOLE WORLDT, 1(3), 180-187.
Bobojonova, M. J. (2025). TABIIY RESURS SAMARADORLIGIDAN FOYDALANISHNING JAHON TAJRIBASI VA XALQARO DASTURLAR. STUDYING THE PROGRESS OF SCIENCE AND ITS SHORTCOMINGS, 1(4), 145-151.
Sadilloyevna, D. M. (2025). Prospects for Investments in Modernization of the Economy in the Agricultural Sector. Ethiopian International Journal of Multidisciplinary Research, 12(01), 217-222.
Джураева, М. С., & Алимова, Ш. А. (2025). АНАЛИЗ ТОЧКИ БЕЗУБЫТОЧНОСТИ И МАРЖИНАЛЬНОЙ ПРИБЫЛИ. STUDYING THE PROGRESS OF SCIENCE AND ITS SHORTCOMINGS, 1(4), 88-94.
Алимова, Ш. А., & Джураева, М. С. (2025). ИНВЕСТИЦИОННЫЕ ПРОЕКТЫ: УПРАВЛЕНИЕ И ЭФФЕКТИВНОСТЬ. STUDYING THE PROGRESS OF SCIENCE AND ITS SHORTCOMINGS, 1(4), 81-87.
Azerbaijan
Türkiye
Uzbekistan
Kazakhstan
Turkmenistan
Kyrgyzstan
Republic of Korea
Japan
India
United States of America
Kosovo