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THE IMPORTANCE OF THE IMPACT OF THE TAX BURDEN ON THE ACTIVITIES OF TAXPAYERS IN UZBEKISTAN

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Iqtisodiy taraqqiyot va tahlil

Iqtisodiy taraqqiyot va tahlil

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ARTICLE ANNOTATION

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Annotation: the article shows the importance of the indicator of tax burden, the importance of tax policy in the formation of economic behavior and results in Uzbekistan. They are studied in such a way that high tax rates, complex rules and low tax ethics are a serious obstacle to entrepreneurial activity and development, and scientific conclusions and proposals are formulated and directions for calculating the tax burden are envisaged. We report the results of a survey experiment aimed at checking whether the creation of taxpayer benefits on how to distribute taxes collected on national public goods, as well as providing information on the composition of government spending, affects the tax rate that taxpayers consider sufficient to pay. We determine that the data does not have any effect on the level of the corresponding tax rate. However, taxpayers are willing to accept a higher tax burden when they express their preference for how to use tax revenues to fund public goods and services.

AUTHORS

R.Nasimov

Toshkent davlat iqtisodiyot universitet

Tags

# солиқ# налог# tax# налоговая ставка# tax rate# tax burden# бюджет# budget# солиқ юки# солиқ ставкаси# ер солиғи# земельный налог# солиқ ставкалари# budget expenditures# расходы бюджета# налоговая нагрузка# налоговая отчетность# tax reporting# tax credits# солиқ ҳисоботи# маҳаллий солиқлар# ресурс солиқлари# налоговые ставки# местные налоги# tax rates# local taxes# resource taxes# ресурсные налоги# налоговые льготы.# бюджети харажатлари# солиқ имтиёзлари.# land tax

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Article Identifiers

ROI:

https://eroi.uz/11.0183/A0524-0069

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References

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Ўзбекистон Республикаси Иқтисодиёт ва молия вазирлиги ҳузуридаги Солиқ қўмитаси маълумотлари. www.soliq.uz