This article presents the main types of tax systems used in world practice, their classification and comparative analysis. The theoretical foundations, advantages and disadvantages of progressive and flat-rate tax systems are studied. Based on the experience of developed and developing countries, modern directions for the development of tax systems are identified. It is concluded that an effective tax system should be based on the principles of transparency, simplicity and economic neutrality.
| Mualliflar | Саттарова Махфуза Дилшодбековна, Рахимова Ганишер Алишер угли |
|---|---|
| Jurnal | Ma’mun Science |
| Nashr sanasi | 2026-06-24 |
| Jild | 4 |
| Son | 5 |
| Til | O‘zbek |
tax system, progressive tax, flat tax, tax rates, digital economy, international experience., Налоговая система, прогрессивный налог, плоский налог, налоговые ставки, цифровая экономика, международный опыт, soliq tizimi, progressiv soliq, tekis soliq, soliq stavkalari, raqamli iqtisodiyot, xalqaro tajriba
This article scientifically studies the economic content of the concept of investment potential and its role in regional development. It covers the essence of investment potential as an economic category, its structural…
This article highlights the patterns of the relationship between life strategies of modern students (achievement of success, adaptation, self-realization) and their coping behavior. The study examined the frequency of…
This article analyzes the economic essence of youth employment in Uzbekistan, its regional disparities, the new forms of employment emerging under digital transformation, and the priority directions of human capital…
This article analyzes the socio-psychological factors influencing women’s adaptation to motherhood during the postpartum period. In contemporary psychology, adaptation to motherhood is interpreted as a complex…
This article examines the impact of human capital on economic growth in the context of the digital economy, the current state of digital transformation processes in Uzbekistan, and issues related to the development of…
Purpose: The article provides a comprehensive analysis of the relevance and current state of research on the methodology for improving the physical fitness of higher education institution (HEI) students through CrossFit…
This paper provides a systematic analysis of how digital fiscal governance in Uzbekistan enhances state budget transparency and improves the effectiveness of public financial control. Drawing on OpenBudget reporting…
This article elucidates the theoretical foundations and effectiveness of the WorkFit Sitting Intervention Program (WFSIP), a pedagogical model designed to mitigate the effects of prolonged sedentary work among…
In the context of deepening globalization processes worldwide and increasing competition in the international tourism market, the development of family entrepreneurship is becoming one of the key factors ensuring the…
This article analyzes the pedagogical mechanisms for developing the research activities of future teaching personnel in the context of academic freedom. The concept of academic freedom is multidimensional and is…