THE IMPORTANCE OF DIRECT TAXES IN SHAPING BUDGET REVENUES
DOI:
https://doi.org/10.62536/sjehss.2025.v3.i5.pp123-132Keywords:
Direct taxes, Uzbekistan, fiscal policy, state budget, tax reform, income tax, tax equity, revenue generation, tax administration, informal economyAbstract
This study investigates the critical role of direct taxes in shaping the state budget of Uzbekistan from 2015 to 2024. It examines the structure, contribution, and challenges of direct taxation—including personal income tax, corporate tax, and property tax—within the broader fiscal landscape. Utilizing a mixed-methods approach, the research evaluates the legal, economic, and institutional frameworks governing direct taxes and highlights their potential to promote equity, fiscal sustainability, and public trust. Key challenges such as tax evasion, administrative inefficiencies, and a large informal sector are analyzed, culminating in policy recommendations to strengthen Uzbekistan’s revenue system.References
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