THE IMPACT OF TAX POLICY ON ECONOMIC DEVELOPMENT
DOI:
https://doi.org/10.5281/Keywords:
tax policy, economic development, tax reforms, entrepreneurial activity, budgetary and tax policy.Abstract
This thesis examines the impact of tax policy on the development of the economy of the Republic of Uzbekistan. The study analyzes the legal foundations of tax policy, its interrelationship with budget policy, the mechanisms of its impact on economic processes, and directions for improving tax policy. The analysis is based on official sources — the National Legislation Database of the Republic of Uzbekistan (lex.uz), the “Open Budget” portal (openbudget.uz), the National Statistics Committee (stat.uz), and the Ministry of Economy and Finance (imv.uz). The research findings show that tax policy has a direct impact on economic development by stimulating entrepreneurial activity, forming an equal competitive environment, and ensuring the stability of budget revenues.
References
1. The Tax Code of the Republic of Uzbekistan (new edition dated December 30, 2019). - lex.uz: https://lex.uz/docs/-4674902
2. Decree of the President of the Republic of Uzbekistan No. UP-5614 dated January 8, 2019, "On additional measures for the further development of the economy and increasing the efficiency of economic policy." - lex.uz: https://lex.uz/docs/-4147294
3. Decree of the President of the Republic of Uzbekistan No. UP-21 dated February 10, 2023, "On criteria for categorizing business entities and measures to further improve tax policy and tax administration." - lex.uz: https://lex.uz/docs/-6379809
4. Law of the Republic of Uzbekistan No. ZRU-891 "In connection with the adoption of the main directions of tax and budget policy for 2024..." (28.12.2023). — lex.uz: https://lex.uz/docs/-6718864
5. Ministry of Economy and Finance of the Republic of Uzbekistan Medium-term Fiscal Strategy (Main Long-Term Goals of Tax and Budget Policy). — openbudget.uz: https://openbudget.uz/api/v2/info/file/fc080fe0a064d596f817d266aabd5b18
6. Official website of the National Statistical Committee under the President of the Republic of Uzbekistan. - stat.uz: https://stat.uz/ru
7. Official website of the Ministry of Economy and Finance of the Republic of Uzbekistan. - imv.uz: https://www.imv.uz
