Yangiboev Khusniddin Abdumazhitovich
Research applicant at the Center for Advanced Studies at the State Tax Committee of the Republic of Uzbekistan
Abstract
The article discusses such tasks as identifying economic prerequisites, factors, trends in the modernization of the country's tax system, identifying vectors of their multidirectional influence on the positioning of national fiscal operators, conducting a theoretical and methodological analysis of the economic nature of direct taxes, revealing their essence, specifying the features of the subject content, functional appointment in the market economy of the country, as well as the mechanism of their functioning and the instrumental apparatus of calculating in order to identify directions for increasing the level of collection and the efficiency of using state tax revenues. Also substantiated are theoretical and methodological approaches to optimizing the tax burden as a generalizing indicator of the effectiveness of the tax process in the context of permanent reform of the country's tax system.
Keywords:
tax system, taxes, tax payments, customs payments, tax incentives.
References
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