The article summarizes the results of research on the historical formation processes of direct and indirect taxation, direct and indirect taxation reforms and effective results implemented during the past period of independence to optimize the tax system. The study highlights the processes of direct and indirect taxation, the composition of taxpayers, the object of taxation, the tax base, the tax rate, and the optimization of tax calculation and payment mechanisms to the budget.
| Mualliflar | Qodirov , Bahodir, Кадыров , Баходир, Qodirov , Bahodir |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2026-04-30 |
| Jild | 4 |
| Son | 4 |
| Betlar | 192-197 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2026-vol4-iss4-pp192-197 |
DOI: 10.60078/2992-877x-2026-vol4-iss4-pp192-197 · Maqolaning asl sahifasi
the system of direct and indirect taxation, direct and indirect taxpayer, object of taxation, tax base, система прямого и косвенного налогообложения, плательщики прямых и косвенных налогов, объект налогообложения, bevosita va bilvosita soliqqa tortish tizimi, bevosita va bilvosita soliq toʻlovchilar, soliq solish obʻekti
This article analyzes directions for improving the quality of passenger services in railway transport. The study examines service quality indicators and passenger needs using a systematic approach. It evaluates the…
This article provides a comprehensive analysis of the directions for developing the national accounting system based on international standards. In particular, a comparative study is conducted on the theoretical…
In this scientific article, the effectiveness of management mechanisms in diversifying tourism types is analyzed theoretically and empirically. The study examined the dynamics of change in the tourism structural…
This article examines the state of the movement of commodity and material resources in the commodity market of the Republic of Uzbekistan for 2015–2024, the dynamics of macroeconomic indicators and the composition of…
The study analyzed the relationship between value chain stages and marketing strategies in the textile industry B2B market. The main stages of the value chain and corresponding marketing approaches were systematized…
This article analyzes the role and significance of fulfillment centers and last mile delivery systems as key infrastructure components in e-commerce logistics. The functional characteristics, performance indicators, and…
This article examines the strengthening of the revenue base of local budgets in the Republic of Uzbekistan, the volume of interbudgetary transfers allocated from higher-level budgets to lower-level budgets, and the…
This paper discusses the mechanism of transmission of the monetary policy in Uzbekistan in the framework of the inflation targeting (IT) which is officially followed by the Central Bank of Uzbekistan since 2021 (CBU)…
This article evaluates the fiscal efficiency of value added tax in Uzbekistan based on the VAT Revenue Ratio (VRR) indicator in accordance with the OECD methodology. The study analyzes tax reforms implemented during…
This study analyzes how digital marketing can accelerate the development of smart tourism in Uzbekistan. Although the country has recorded fast growth in visitor flows and stronger global recognition, the move from…