This scientific article discusses the theoretical foundations of resource taxation, its economic essence and role in ensuring the stability of the state budget. The study analyzes theoretical approaches to the taxation of natural, financial and human resources, their impact on economic efficiency and their significance in fiscal policy. It also examines the stages of development of the resource tax system, the principles of their establishment and the scientific basis from the point of view of economic theories - classical, neoclassical and institutional approaches. The results of the study show the possibilities of financing state socio-economic development programs, rational use of natural resources and ensuring environmental sustainability through resource taxes.
| Mualliflar | Nasimdjanov, Yunusjon, Насимджанов, Юнусжон, Nasimdjanov, Yunusjon |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashriyot | Тошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази |
| ISSN | 1994-2025 |
| Nashr sanasi | 2025-10-16 |
| Jild | 2 |
| Son | 5 |
| Betlar | 490-500 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/3060-4842-2025-vol2-iss5-pp490-500 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.60078/3060-4842-2025-vol2-iss5-pp490-500 · Maqolaning asl sahifasi
resource taxes, taxation theory, natural resources, fiscal policy, economic efficiency, environmental sustainability, tax revenues, analysis, optimization, tax incentives, tax rate, ресурсные налоги, теория налогообложения, природные ресурсы, фискальная политика, экономическая эффективность, экологическая устойчивость, налоговые поступления, анализ, оптимизация, налоговые льготы, налоговая ставка, resurs soliqlari, soliqqa tortish nazariyasi, tabiiy resurslar, fiskal siyosat, iqtisodiy samaradorlik, ekologik barqarorlik, soliq tushumlari, tahlil, optimallashtirish, soliq imtiyozlari, soliq stavkasi
| APA | Nasimdjanov, Yunusjon, Насимджанов, Юнусжон, & Nasimdjanov, Yunusjon (2025). THEORETICAL FOUNDATIONS OF RESOURCE TAXATION. Илғор иқтисодиёт ва педагогик технологиялар, 2(5), 490-500. https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp490-500 |
|---|---|
| GOST (OAK) | Nasimdjanov, Yunusjon, Насимджанов, Юнусжон, Nasimdjanov, Yunusjon THEORETICAL FOUNDATIONS OF RESOURCE TAXATION // Илғор иқтисодиёт ва педагогик технологиялар. – 2025. – T. 2, № 5. – P. 490-500. – DOI: 10.60078/3060-4842-2025-vol2-iss5-pp490-500. |
| MLA | Nasimdjanov, Yunusjon, Насимджанов, Юнусжон, and Nasimdjanov, Yunusjon. “THEORETICAL FOUNDATIONS OF RESOURCE TAXATION.” Илғор иқтисодиёт ва педагогик технологиялар, 2(5), 490-500, 2025. https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp490-500 |
| Chicago | Nasimdjanov, Yunusjon, Насимджанов, Юнусжон, and Nasimdjanov, Yunusjon. “THEORETICAL FOUNDATIONS OF RESOURCE TAXATION.” Илғор иқтисодиёт ва педагогик технологиялар, 2(5), 490-500 (2025). https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp490-500 |
| Harvard | Nasimdjanov, Yunusjon, Насимджанов, Юнусжон, and Nasimdjanov, Yunusjon (2025) ‘THEORETICAL FOUNDATIONS OF RESOURCE TAXATION’, Илғор иқтисодиёт ва педагогик технологиялар, 2(5), 490-500. https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp490-500 |
| BibTeX | @article{nasimdjanovyunusjon2025,
title = {THEORETICAL FOUNDATIONS OF RESOURCE TAXATION},
author = {Nasimdjanov, Yunusjon and Насимджанов, Юнусжон and Nasimdjanov, Yunusjon},
journal = {Илғор иқтисодиёт ва педагогик технологиялар},
year = {2025},
volume = {2},
number = {5},
pages = {490-500},
doi = {10.60078/3060-4842-2025-vol2-iss5-pp490-500},
url = {https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp490-500}
} |
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