The Role of Local Budgets in Tax Policy

Mukaddasova Gavxarxon Nodirxonovna

GREEN ECONOMY AND DEVELOPMENT, 2024, vol. 2, issue 3

Abstract: This article examines the reforms in the field of tax policy of the Republic of Uzbekistan, changes in the localtax system and the views of economists on the tax system of the country. It also analyzes the country’s revenues by typeof tax, state budget revenues by type of tax, indicators for the last three years, as well as the achievements and shortcomingsof the local tax system. Scientific conclusions and recommendations on further development of the tax systemin Uzbekistan and, as a result, support for production, improvement of the mechanism of local tax incentives have beenformed.

Keywords: local budget; tax system; tax policy; local taxes; excise tax; value added tax; property tax; tax trend; tax progression; tax burden. (search for similar items in EconPapers)
Date: 2024
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