Analysis of the Role of Excise Tax in Forming Budget Revenues

Authors

  • Ernazarov Nuriddin Elamonovich PhD, Samarkand Institute of Economics and Service

Keywords:

excise tax, budget revenues, indirect taxes, revenue base, tax policy, regional budget, alcohol market

Abstract

The article provides a scientific analysis of the formation of the excise tax system in the Republic of Uzbekistan and its role in ensuring budget revenues. Proposals and recommendations aimed at redistributing excise tax revenues within budget revenues are presented.

References

[1] Law of the Republic of Uzbekistan No. O‘RQ-1105, “On the State Budget of the Republic of Uzbekistan for 2026,” Dec. 26, 2025.

[2] Resolution of the Cabinet of Ministers of the Republic of Uzbekistan No. 313, “On the Introduction of New-Type Excise Stamps for Alcohol and Tobacco Products,” Jul. 26, 2023.

[3] Sh. Mirziyoyev, Address of the President of the Republic of Uzbekistan to the Oliy Majlis.

[4] J. R. Zaynalov et al., Taxes and Taxation. Tashkent, Uzbekistan: Iqtisod-Moliya, 2021, p. 264.

[5] I. Ismoilov, “Tafsirlarda Iskandar mavzusiga oid talqinlar,” Oltin Bitiglar–Golden Scripts, vol. 2, no. 2, 2021.

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[9] I. Ismoilov, “The image of ‘The Mirror of Iskandar’ in the poetry of Alisher Navai and its comparative analysis,” unpublished article.

[10] I. Ismoilov, “About the Talismans of Iskandar (Alexander) by Alisher Navoi,” International Journal of Linguistics, Literature and Culture, vol. 7, no. 3, pp. 139–145, May 2021, doi: 10.21744/ijllc.v7n3.1488.

[11] I. Ismoilov, “‘Boburnoma’ as a Literary Source,” American Journal of Social Sciences and Humanity Research, vol. 5, no. 11, pp. 128–130, 2025, doi: 10.37547/ajsshr/Volume05Issue11-32.

[12] Q. S. Makhmudov, “Forms of Quick Management of Manufacturing in the Conditions of Market Relations,” 2023.

[13] K. Makhmudov, “Key Concepts Regarding the Quality of Services and Its Management,” 2023.

[14] K. Makhmudov, “The Need to Introduce Quality Systems in the Field of Services,” European Journal of Business Startups and Open Society, vol. 2, no. 7, pp. 11–14.

[15] A. A. Azizkulov and S. M. Ruzimurodov, “Gazali on the significance of intellect in human activity,” Paradigmata Poznani, no. 2, pp. 43–46, 2014.

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Published

2026-06-14

How to Cite

Elamonovich, E. N. (2026). Analysis of the Role of Excise Tax in Forming Budget Revenues. Web of Scholars : Multidimensional Research Journal, 5(3), 378–381. Retrieved from https://journals.innoscie.com/index.php/wos/article/view/357

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