The Importance of Taxes in Forming State Budget Revenues

Authors

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

Keywords:

State budget revenues, direct taxes, indirect taxes, corporate income tax, personal income tax

Abstract

The article analyzes the theoretical and practical aspects of the economic essence of direct taxes, their characteristics, and their importance in forming state budget revenues. It also presents the author’s views on increasing the role of direct taxes in the formation of state budget revenues.

References

[1] Decree of the President of the Republic of Uzbekistan No. PF-5468, “On the Concept of Improving the Tax Policy of the Republic of Uzbekistan,” Jun. 29, 2018.

[2] Sh. Mirziyoyev, Address of the President of the Republic of Uzbekistan to the Oliy Majlis. Tashkent, Uzbekistan: Uzbekistan, 2018.

[3] A. S. Jo‘raev, Current Problems of Forming State Budget Revenues: Abstract of Dissertation for the Degree of Doctor of Economic Sciences. Tashkent, Uzbekistan: DJQA, 2005, p. 18.

[4] D. Sh. Daminov, Improvement of the Mechanism for Calculating Direct Taxes in the Tax System of Uzbekistan: Abstract of Dissertation for the Degree of Candidate of Economic Sciences. Tashkent, Uzbekistan: BMA, 2011, p. 23.

[5] A. X. Islamkulov, Ways to Ensure the Stability of Direct Tax Revenues in Budget Revenues: Abstract of Dissertation for the Degree of Candidate of Economic Sciences. Tashkent, Uzbekistan: BMA, 2012, p. 21.

[6] Ministry of Economy and Finance of the Republic of Uzbekistan, Official Website of the Ministry of Economy and Finance of the Republic of Uzbekistan.

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[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.

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[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

Nuriddin Elamonovich , E. (2026). The Importance of Taxes in Forming State Budget Revenues. Web of Scholars : Multidimensional Research Journal, 5(3), 382–386. Retrieved from https://journals.innoscie.com/index.php/wos/article/view/358

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