ASSESSMENT OF THE IMPACT OF THE TAX BURDEN ON ECONOMIC ACTIVITY

Authors

  • Turayev Alijon Akmal ugli Acting associate professor of the department of “Investment and Innovations”, PhD
  • Murodullayev Murodjon Student of Samarkand institute of economics and service

DOI:

https://doi.org/10.55640/

Keywords:

tax burden, taxation, economic activity, tax policy, fiscal policy, economic growth, tax system, Uzbekistan.

Abstract

This article analyzes the impact of the tax burden on economic activity based on theoretical approaches and empirical data. The study examines the relationship between taxation and economic development, as well as the influence of the tax system on investment, business activity, and economic growth. Particular attention is paid to the tax policy reforms implemented in Uzbekistan and the role of the current tax legislation in creating a favorable business environment. The research is based on statistical indicators, legal documents, and scientific literature.

 

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References

1.Piketty, T., Saez, E., & Stantcheva, S. (2014). Optimal taxation of top labor incomes: A tale of three elasticities. American Economic Journal: Economic Policy, 6(1), 230–271.

2.Stiglitz, J. E., & Rosengard, J. K. (2015). Economics of the public sector (4th ed.). W. W. Norton & Company.

3.State Tax Committee of the Republic of Uzbekistan. (2025). Annual report on tax revenues and tax administration. Tashkent.

4.The World Bank. (2024). Uzbekistan public expenditure review and tax policy analysis. World Bank Publications.

5.Ministry of Economy and Finance of the Republic of Uzbekistan. (2024). State budget performance report. Tashkent.

6.Uzbekistan. (2026). Tax Code of the Republic of Uzbekistan. National database of legislation of the Republic of Uzbekistan.

7.United Nations Development Programme. (2023). Fiscal policy and sustainable development in transition economies. UNDP.

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Published

2026-03-19

Issue

Vol. 5 No. 03 (2026): Journal of Multidisciplinary Sciences and Innovations

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.

How to Cite

ASSESSMENT OF THE IMPACT OF THE TAX BURDEN ON ECONOMIC ACTIVITY. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(03), 1536-1540. https://doi.org/10.55640/

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