Excise Tax Rates AndTheir Differentiation: Dynamics And Fiscal Implications
Abstract
This article provides a comprehensive analysis of the theoretical foundations of excise taxation, the principles of rate differentiation, and the current taxation practices within the Republic of Uzbekistan. The study explores the application of excise tax rates across various commodity groups, highlighting their economic and social significance. By utilizing official statistical data, the research evaluates the dynamics of excise tax revenues and their overall contribution to the national budget. Furthermore, the paper examines how differentiated excise rates serve as strategic tools for public health protection, environmental conservation, and the enhancement of fiscal revenues. Based on the research findings, practical recommendations are formulated to further optimize the excise taxation system.