FUNCTIONS AND PRINCIPLES OF TAXATION IN THE MODERN ECONOMIC SYSTEM
Akbarova Mohidil Umidjon kiziStudent of Samarkand institute of economics and service,Turayev Alijon Akmal ugliActing associate professor of the department of "Investment and Innovations", PhD
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
Abstract
This article analyzes the economic nature of taxation, its main functions, and the fundamental principles of the tax system. The study examines the fiscal, regulatory, stimulating, and redistributive functions of taxation in the context of modern economic systems. Particular attention is given to the principles of taxation established in the current tax legislation of the Republic of Uzbekistan, including their economic and institutional significance.
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