MAIN DIRECTIONS OF TAX POLICY

Authors

  • Turayev Alijon Akmal ugli,Binokulov Samandar Furkat ugli Acting associate professor of the department of “Investment and Innovations”, PhD,Student of Samarkand institute of economics and service

Keywords:

tax policy, taxation system, fiscal policy, economic development, tax administration.

Abstract

This article examines the main directions of tax policy and its role in ensuring economic stability and sustainable development. The study analyzes the theoretical foundations of taxation as well as modern approaches to tax policy formation within the framework of Uzbekistan’s tax system. Particular attention is paid to the stability of tax rates, improvement of tax administration, support for entrepreneurship, and strengthening fiscal sustainability.

References

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World Bank. (2020). Enhancing tax capacity in developing countries. World Bank Publications.

Yusupov, M. (2021). Tax reforms and economic development in Uzbekistan. Journal of Economic Studies, 12(3), 45–58.

Karimov, F. (2022). Modernization of the taxation system in Uzbekistan. Central Asian Economic Review, 8(2), 60–72.

O‘zbekiston Respublikasi Prezidenti. (2019). O‘zbekiston Respublikasining Soliq kodeksi. Toshkent.

O‘zbekiston Respublikasi Oliy Majlisi. (2023). O‘zbekiston Respublikasida soliq siyosatini takomillashtirish bo‘yicha qonunchilik hujjatlari. Toshkent.

O‘zbekiston Respublikasi Iqtisodiyot va moliya vazirligi. (2024). O‘zbekiston Respublikasining davlat budjeti to‘g‘risida statistik ma’lumotlar. Toshkent.

O‘zbekiston Respublikasi Davlat soliq qo‘mitasi. (2024). O‘zbekiston soliq tizimi va soliq siyosati bo‘yicha rasmiy hisobotlar. Toshkent.

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Published

2026-03-28

How to Cite

Turayev Alijon Akmal ugli,Binokulov Samandar Furkat ugli. (2026). MAIN DIRECTIONS OF TAX POLICY. Ethiopian International Journal of Multidisciplinary Research, 13(03), 1201–1205. Retrieved from https://eijmr.org/index.php/eijmr/article/view/5781