THE FISCAL FUNCTION OF TAXES AND ITS TRANSFORMATION IN MODERN CONDITIONS

Authors

  • Rafiyeva Zarina Xusanovna Assistant teacher of the department “Investments and innovations”

DOI:

https://doi.org/10.55640/

Keywords:

fiscal function, taxation, tax reform, Uzbekistan Tax Code, tax-to-GDP ratio, digital taxation, indirect taxes, fiscal policy, budget revenues.

Abstract

This study examines the fiscal function of taxes and its transformation under modern economic conditions, with a focus on Uzbekistan’s tax system and reforms up to 2026. The research analyzes how taxation has evolved from a traditional revenue-collection tool into a multifunctional instrument that supports economic regulation, digital governance, and sustainable development.

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References

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14.KPMG (2025–2026). Taxation and Investment in Uzbekistan. KPMG International Reports.

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Published

2026-04-13

Issue

Vol. 5 No. 4 (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

THE FISCAL FUNCTION OF TAXES AND ITS TRANSFORMATION IN MODERN CONDITIONS. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(4), 973-979. https://doi.org/10.55640/

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