THE ROLE AND IMPORTANCE OF TAXES IN SHAPING STATE BUDGET REVENUES
DOI:
https://doi.org/10.55640/Keywords:
state budget, taxes, revenue mobilization, Uzbekistan, tax policy, fiscal sustainabilityAbstract
Taxes play a fundamental role in forming state budget revenues, providing the primary financial resources for public expenditures and socio-economic development. This study examines the contribution of direct and indirect taxes in Uzbekistan, analyzing official statistical data, the 2026 Tax Code, and fiscal policy documents. The study highlights the dual function of taxation as a revenue generator and an economic regulator, supporting sustainable fiscal policy and equitable wealth distribution.
References
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