THE ROLE OF TAX REVENUES IN THE ECONOMIC DEVELOPMENT OF UZBEKISTAN

Authors

  • Toshnazarova Lola Shuxratillayevna,Karimov Mardon Akram ugli Samarkand branch of TSUU “Finance, Taxation and Banking” Department Phd Assoc. Prof.,Senior Lecturer, Department of Finance, Taxation and Banking Samarkand Branch of Tashkent State University of Economicse

DOI:

https://doi.org/10.55640/

Keywords:

Tax revenues, state budget, economic development, human development index (HDI), excise tax, value added tax (VAT), corporate income tax, indirect taxes, ARDL model, cointegration analysis, ADF test, economy of Uzbekistan.

Abstract

This article is devoted to studying the importance of tax revenues in the economic development of Uzbekistan. The study analyzed the long-term impact of tax revenues on economic growth, as well as the effectiveness of tax policy. In the conditions of Uzbekistan, the main tax revenues - value added tax and profit tax - play an important role in the formation of state budget revenues.

Downloads

Download data is not yet available.

References

1.Satope, B.F. &Akanbi, B. (2014). Effect of business on economic development in Nigeria. E3 Journal of Business Management and Economics, 5(4), 91-96.

2.Mick, M. (2007). How does taxation affect the quality of governance? Tax Notes International. 2, 79-98.

3.Belshaw, D. & Livingstone, I. (2002). Renewing Development in Sub-Saharan Africa: Policy, Performance and Prospects. London: Routledge.

4.Stoilova, D. &Patonov, N. (2012). An empirical evidence for the impact of taxation on economy growth in the European Union Book of Proceedings – Tourism and Management Studies International Conference Algarve, 3, 1031-1039.

5.Besley, T. &Persson, T. (2013) Taxation and Development. Handbook of Public Economics, 5, 51-109.

6.Chigbu, E.E. &Njoku, C.O. (2015).Taxation and the Nigerian Economy: (1994-2012).Management Studies and Economic Systems (MSES), 2 (2), 111-128.

7.Harelimana, J.B. (2018). The role of taxation on resilient economy and development of Rwanda. Journal finance marketing, 2(1), 28-39.

8.Tosun, M.S. and S. Abizadeh (2005). Economic Growth and Tax Components: an analysis of Tax changes inOECD. Journal of Applied Economics, 37, 2251 - 2263.

Downloads

Published

2026-05-01

How to Cite

THE ROLE OF TAX REVENUES IN THE ECONOMIC DEVELOPMENT OF UZBEKISTAN. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(4), 973-978. https://doi.org/10.55640/

Similar Articles

11-20 of 4955

You may also start an advanced similarity search for this article.