PRACTICE AND ANALYSIS OF USE OF PROPERTY TAX IN INCREASE OF THE BUDGET REVENUE BASE

Authors

  • Hamroev Umid Muhammadavych Tashkent State University Of Economics Independent Researcher

Keywords:

tax policy, state budget, gross domestic product (GDP), tax burden, indirect and direct taxes, value added tax, taxpayers

Abstract

The article analyzes the structure of state budget revenues (excluding state targeted funds). In particular, the dynamics of changes in the share of state budget revenues in GDP, the high share of tax revenues in the state budget, the share of indirect taxes in state budget revenues, the level of tax collection for taxpayer groups. Practical suggestions and recommendations for stabilizing state budget revenues are also provided.

References

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Abiola J. Asiweh M. Impact of Tax Administration on Government Revenue in a Developing Economy: A Case Study of Nigeria. International Journal of Business and Social Science. 2012. 3(5),8-12

Adaletey J. E., Alkadash T. M., Achiyaale R. A., & Oware K. M. Property tax and tax system for revenue mobilization. Specialusis Ugdymas 1, no. 43. 2022. – p. 429-449.

Alley C., Bentley D. A remodeling of Adam Smith's tax design principles //Austl. Tax F. – 2005. – Т. 20. – p. 579.

Berdieva U.A. Improving tax revenue collection in Uzbekistan. //International Journal of Economics, Commerce and Management. United Kingdom. ISSN 2348-0386. Vol. VII, Issue 6, June 2019. Page 342-348.

Published

2024-05-16

How to Cite

Hamroev Umid Muhammadavych. (2024). PRACTICE AND ANALYSIS OF USE OF PROPERTY TAX IN INCREASE OF THE BUDGET REVENUE BASE. Ethiopian International Journal of Multidisciplinary Research, 11(05), 166–169. Retrieved from https://www.eijmr.org/index.php/eijmr/article/view/1486