THE ROLE AND IMPORTANCE OF TAXES IN SHAPING STATE BUDGET REVENUES
Berdikulova Madina Zokir kiziStudent of Samarkand institute of economics and serviceTurayev Alijon Akmal ugliActing associate professor of the department of "Investment and Innovations", PhD
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
Abstract
Taxes play a fundamental role in forming state budget revenues, providing the primary financial resources for public expenditures and socio-economic development. This study examines the contribution of direct and indirect taxes in Uzbekistan, analyzing official statistical data, the 2026 Tax Code, and fiscal policy documents. The study highlights the dual function of taxation as a revenue generator and an economic regulator, supporting sustainable fiscal policy and equitable wealth distribution.
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