METHODS FOR DETERMINING TAX BURDEN AND WAYS TO OPTIMIZE IT
Alijon TurayevSamarkand Institute of Economics and Service Associate Professor of the Department of "Investment and Innovations", PhDAkobir SamsiyevMaster's student at Samarkand branch of Tashkent State University of Economics
Open MINDrepository2026
ABI
Abstract
This study examines methods for determining the tax burden on businesses and individuals in Uzbekistan and explores ways to optimize it for economic efficiency and compliance. It analyzes approaches to calculating tax liabilities, evaluating effective tax rates, and assessing the impact of tax obligations on financial performance. The research also explores strategies to reduce excessive tax burdens, improve transparency, and enhance taxpayer compliance. By reviewing legislation, statistical data, and international best practices, the study provides recommendations to ensure a fair, efficient, and optimized taxation system.
Identifiers
Citations and references
Cited by 00 references