ISSUES OF IMPROVING THE PRACTICE OF RESOURCE TAXATION IN THE TAX SYSTEM OF UZBEKISTAN

Authors

  • Nasimdjanov Yunusjon Zoxidovich Tashkent State University of Economics Independent researcher Author

Keywords:

resource tax, subsoil tax, budget, tax administration, tax potential, normative analysis, positive analysis, tax burden, representative tax rate, average rate tax reporting, tax revenues, tax incentives, tax rate. mines, foreign investors.

Abstract

This article aims to develop scientific proposals and practical recommendations to further increase the effectiveness of the tax system in the effective use of resource taxes and property taxes in Uzbekistan. In addition, it aims to group natural resources economically for taxation purposes and indicate their characteristics, conduct a theoretical analysis of scientific and research works on the taxation of natural resources, conduct a comparative analysis of foreign experience in the taxation of natural resources and highlight its specific features.

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Published

2025-01-05

Issue

2024: IEC

Section

Articles

How to Cite

ISSUES OF IMPROVING THE PRACTICE OF RESOURCE TAXATION IN THE TAX SYSTEM OF UZBEKISTAN. (2025). International Educators Conference, 267-272. https://econfseries.com/index.php/2/article/view/319