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MAIN DIRECTIONS OF TAX POLICY

Turayev Alijon Akmal ugliActing associate professor of the department of "Investment and Innovations",Binokulov Samandar Furkat ugliPhD,Student of Samarkand institute of economics and service
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This article examines the main directions of tax policy and its role in ensuring economic stability and sustainable development. The study analyzes the theoretical foundations of taxation as well as modern approaches to tax policy formation within the framework of Uzbekistan’s tax system. Particular attention is paid to the stability of tax rates, improvement of tax administration, support for entrepreneurship, and strengthening fiscal sustainability.

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