FUNCTIONS AND PRINCIPLES OF TAXATION IN THE MODERN ECONOMIC SYSTEM
Keywords:
taxation system, taxation principles, fiscal function, tax policy, economic regulation, tax administration, economic development.Abstract
This article analyzes the economic nature of taxation, its main functions, and the fundamental principles of the tax system. The study examines the fiscal, regulatory, stimulating, and redistributive functions of taxation in the context of modern economic systems. Particular attention is given to the principles of taxation established in the current tax legislation of the Republic of Uzbekistan, including their economic and institutional significance.
References
Sh. Shodmonov, & U. G‘afurov. (2020). Iqtisodiyot nazariyasi. Toshkent: Iqtisodiyot nashriyoti.
Vahobov, & J. Tursunov. (2021). Davlat moliyasi. Toshkent: Iqtisodiyot nashriyoti.
Tursunov. (2022). Soliq tizimi va soliq siyosati. Toshkent: Fan nashriyoti.
S. Elmirzayev. (2020). Soliqlar va soliqqa tortish nazariyasi. Toshkent: Fan va texnologiya.
N. Jo‘rayev. (2021). O‘zbekiston soliq tizimi rivojlanishining zamonaviy yo‘nalishlari. Toshkent: Iqtisodiyot.
D. Qodirov. (2022). Soliq siyosatini takomillashtirish masalalari. Iqtisodiyot va innovatsion texnologiyalar ilmiy jurnali, 4(2), 45–52.
O‘zbekiston Respublikasi Davlat Soliq Qo‘mitasi. (2024). O‘zbekiston Respublikasida soliq tizimi rivojlanishi bo‘yicha hisobot. Toshkent.
O‘zbekiston Respublikasi Iqtisodiyot va moliya vazirligi. (2024). Fiskal siyosat va soliq tizimi rivojlanishi bo‘yicha tahliliy hisobot. Toshkent.
O‘zbekiston Respublikasi Oliy Majlisi. (2026). O‘zbekiston Respublikasi Soliq kodeksi. Toshkent.
Azerbaijan
Türkiye
Uzbekistan
Kazakhstan
Turkmenistan
Kyrgyzstan
Republic of Korea
Japan
India
United States of America
Kosovo