DISTRIBUTION OF THE TAX BURDEN ACROSS ECONOMIC SECTORS: ANALYSIS AND IMPROVEMENT PROSPECTS IN UZBEKISTAN

This article analyzes the distribution of the tax burden across economic sectors in Uzbekistan and examines the mechanisms for improving the efficiency of the national tax system. The research evaluates the structure of tax revenues, sectoral contributions to the state budget, and the role of major taxes such as value-added tax, corporate income tax, personal income tax, and natural resource taxes. Special attention is given to the impact of tax policy on the development of key sectors of the economy, including industry, agriculture, and services. The study also analyzes the institutional framework of taxation based on the current Tax Code of the Republic of Uzbekistan and recent fiscal reforms aimed at improving tax administration and reducing the shadow economy.

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