The main purpose of this article is to study and assess the complex impact of tax obligations on the stability and efficiency of the financial position of an enterprise. The study focuses not only on the negative role of taxes as a single part of the enterprise's income, but also on their impact on aspects such as investment attractiveness, financial stability and competitiveness. The article analyzes the main types of taxes that enterprises may face within the framework of modern taxation systems (income tax, value added tax, property tax, etc.) and considers how they are reflected in the indicators of financial statements (balance sheet, profit and loss account and cash flow statement). The article also concludes with practical recommendations for optimizing tax policy, which will serve as a valuable guide for business managers, financiers and researchers.
| Mualliflar | Babakhonov, Jafar Mukhiddinovich |
|---|---|
| Jurnal | «Инновацион иқтисодиёт» журнали |
| Nashriyot | Қарши дaвлaт техника универcитети |
| ISSN | 3030-315x |
| Nashr sanasi | 2026-04-18 |
| Jild | 50 |
| Son | 01 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| Indeksga qo‘shilgan | 2026-08-26 |
tax burden, financial position, financial reporting, tax planning, profitability, liquidity, financial stability, tax policy, corporate income, налоговая бремя, финансовое положение, финансовая отчетность, налоговое планирование, рентабельность, ликвидность, финансовая устойчивость, налоговая политика, корпоративный доход, Soliq yuki, moliyaviy holat, moliyaviy hisobotlar, soliq rejalashtirish, rentabellik, likvidlik, moliyaviy barqarorlik, soliq solish siyosati, korxona daromadlari
| APA | Babakhonov, Jafar Mukhiddinovich (2026). Issues of assessing the impact of taxes on the financial position of enterprises. «Инновацион иқтисодиёт» журнали, 50(01). https://ojs.qmii.uz/index.php/ej/article/view/1196 |
|---|---|
| GOST (OAK) | Babakhonov, Jafar Mukhiddinovich Issues of assessing the impact of taxes on the financial position of enterprises // «Инновацион иқтисодиёт» журнали. – 2026. – T. 50, № 01. |
| MLA | Babakhonov, Jafar Mukhiddinovich. “Issues of assessing the impact of taxes on the financial position of enterprises.” «Инновацион иқтисодиёт» журнали, 50(01), 2026. https://ojs.qmii.uz/index.php/ej/article/view/1196 |
| Chicago | Babakhonov, Jafar Mukhiddinovich. “Issues of assessing the impact of taxes on the financial position of enterprises.” «Инновацион иқтисодиёт» журнали, 50(01) (2026). https://ojs.qmii.uz/index.php/ej/article/view/1196 |
| Harvard | Babakhonov, Jafar Mukhiddinovich (2026) ‘Issues of assessing the impact of taxes on the financial position of enterprises’, «Инновацион иқтисодиёт» журнали, 50(01). https://ojs.qmii.uz/index.php/ej/article/view/1196 |
| BibTeX | @article{babakhonovjafarmukhiddinovich2026,
title = {Issues of assessing the impact of taxes on the financial position of enterprises},
author = {Babakhonov, Jafar Mukhiddinovich},
journal = {«Инновацион иқтисодиёт» журнали},
year = {2026},
volume = {50},
number = {01},
url = {https://ojs.qmii.uz/index.php/ej/article/view/1196}
} |
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