This article analyzes the economic efficiency of the tax payment system, the factors affecting it,and the existing structural problems within the system. The study examines the distribution of the tax burdenby sector, the causes of the shadow economy, and the economic consequences of tax incentives. Based onstatistical data, the dynamics of budget revenues and the importance of digitalizing tax administration aresubstantiated. Finally, scientific proposals and recommendations for improving the tax system and expandingthe tax base are put forward.
| Mualliflar | Tangirqulov , Gulom |
|---|---|
| Jurnal | Innovation science and technologiy |
| Nashriyot | Тошкент давлат иқтисодиёт университети |
| Nashr sanasi | 2026-05-01 |
| Jild | 2 |
| Son | 5 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.5281/zenodo.20139063 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.5281/zenodo.20139063 · Maqolaning asl sahifasi
tax system, tax burden, shadow economy, tax administration, budget revenues, tax incentives, digitalization, fiscal policy.
| APA | Tangirqulov , Gulom (2026). FACTORS AFFECTING TAX PAYMENT SYSTEMS, EXISTING PROBLEMS, AND THEIR CAUSES. Innovation science and technologiy, 2(5). https://doi.org/10.5281/zenodo.20139063 |
|---|---|
| GOST (OAK) | Tangirqulov , Gulom FACTORS AFFECTING TAX PAYMENT SYSTEMS, EXISTING PROBLEMS, AND THEIR CAUSES // Innovation science and technologiy. – 2026. – T. 2, № 5. – DOI: 10.5281/zenodo.20139063. |
| MLA | Tangirqulov , Gulom. “FACTORS AFFECTING TAX PAYMENT SYSTEMS, EXISTING PROBLEMS, AND THEIR CAUSES.” Innovation science and technologiy, 2(5), 2026. https://doi.org/10.5281/zenodo.20139063 |
| Chicago | Tangirqulov , Gulom. “FACTORS AFFECTING TAX PAYMENT SYSTEMS, EXISTING PROBLEMS, AND THEIR CAUSES.” Innovation science and technologiy, 2(5) (2026). https://doi.org/10.5281/zenodo.20139063 |
| Harvard | Tangirqulov , Gulom (2026) ‘FACTORS AFFECTING TAX PAYMENT SYSTEMS, EXISTING PROBLEMS, AND THEIR CAUSES’, Innovation science and technologiy, 2(5). https://doi.org/10.5281/zenodo.20139063 |
| BibTeX | @article{tangirqulovgulom2026,
title = {FACTORS AFFECTING TAX PAYMENT SYSTEMS, EXISTING PROBLEMS, AND THEIR CAUSES},
author = {Tangirqulov , Gulom},
journal = {Innovation science and technologiy},
year = {2026},
volume = {2},
number = {5},
doi = {10.5281/zenodo.20139063},
url = {https://doi.org/10.5281/zenodo.20139063}
} |
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