Year: 2025
Type: article
Abstract: This article provides information about the fact that taxes are the main source of the state budget and their types, history of origin and application. The importance of direct and indirect taxes and the opinions of scientists on this topic are discussed, in addition, the share of revenue from each type of tax in developed countries and the tax system are also discussed. If taxes are collected effectively and properly systematized, it will be easier to achieve economic freedom and stability, but if they are applied incorrectly, it can lead to various negative consequences. The interdependence of the state budget and taxes and the fact that the main financial source is tax revenue, even the necessary social assistance to citizens is at their expense, is demonstrated throughout the article.
Authors: Haydarova Nilufar Mahmudjon qizi, Xaydarova Sitora Suranbay qizi, Bobokeldieva Maftuna Abdusamad qizi
Institution: Tashkent State University of Economics
Language: English
Topic: Economic and Fiscal Studies
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W6893049246
FWCI:
Cites:
Cited by:
Related to: