THE ROLE, ESSENCE, AND SIGNIFICANCE OF CORPORATE INCOME TAX IN THE STATE BUDGET
Malikov Mirjalol Abdulla ugliSamarkand Institute of Economics and Service,Acting Associate ProfessorTurayev Alijon Akmal ugliDepartment of Investment and Innovations, PhD
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
Abstract
This article comprehensively examines the essence of corporate income tax in economic activity, as well as its role and significance within the tax system. It also provides explanations of the taxpayers, taxable object, tax base, and tax rates of corporate income tax. The procedure for calculating corporate income tax is illustrated through simple examples, and the payment deadlines along with existing tax benefits are discussed. The study substantiates the important role of corporate income tax in forming the state budget and regulating the economy.
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