The article examines the methodology for determining sectoral tax burden, its theoretical and practical foundations, as well as international experiences. It outlines the procedure for using indicators such as gross revenue, net profit, profit before tax, and value added when calculating the tax burden. The study also highlights the economic importance of assessing tax burden across sectors, its role in optimizing tax policy, and its impact on the investment climate.
| Mualliflar | Mamatkulov Salimjon Raxmonkulovich, Aminboyev Javohir Ravshanbek oʻgʻli, Abdiyev Mansur Musurmonovich, Choriyev Ogʻabek Alisher oʻgʻli, Usmonov Doniyor Maxamadjon oʻgʻli |
|---|---|
| Jurnal | Marketing |
| Nashr sanasi | 2025-11-29 |
| Son | 11 |
| Til | O‘zbek |
| DOI | 10.67668/mj/2025iss11/578 |
DOI: 10.67668/mj/2025iss11/578 · Maqolaning asl sahifasi
tax burden, gross revenue, net profit, value added, budget revenues, sectoral analysis, tax policy, налоговая нагрузка, валовая выручка, чистая прибыль, добавленная стоимость, доходы бюджета, отраслевой разрез, налоговая политика. 138, soliq yuki, yalpi tushum, sof foyda, qoʻshilgan qiymat, byudjet daromadlari, sohalar kesimi, soliq siyosati
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