Tokhsanov Kudratillo Nozimovich
Ph.D., associate professor of the Department of Taxes and Insurance, Tashkent State University of Economics.
Tashkent, Uzbekistan. Email:[email protected]
https://orcid.org/: 0000-0001-6964-278X
Abstract. The following directions are given priority in the scientific research conducted on the optimization of the tax burden among business entities in the world economy. These are unification taking into account tax types and rates to reduce the tax burden among business entities; cancellation of ineffective tax benefits provided based on priority areas for the state and society; determining the tax burden indicator of business entities by the ratio of all taxes and fees paid by them to the state budget to the added value; calculation of the amount of taxes and payments collected in the regions about the gross regional product; includes the issue of calculating the tax burden indicator in the form of the net and total tax burden in small business entities.
On August 22 of this year, President Shavkat Mirziyoyev held an open dialogue with entrepreneurs for the second time. In the dialogue, the most urgent problems were systematized until today, and directions aimed at solving them were announced. The issue of improving the tax system and reducing the tax burden on businesses as much as possible was highlighted as a priority. In the following years, it was recognized that the tax burden in the transport sector decreased by 3 times, in the food industry by 2 times, and in the textile and electrical engineering industry by 20 percent [1].
The problem of studying the impact of the tax burden on the national economy of the country is inextricably linked with finding an economically justified share (ratio) between the taxes and fees levied by the state and the total volume of the gross domestic product. Methodological approaches proposed as a solution to this problem in calculating the optimal tax burden are numerous and diverse, and the obtained scientific results contradict each other in essence. At the same time, the diversity of scientific approaches and methods of analysis opens wide opportunities for scientific analysis of the tax burden problem at the macroeconomic level.
A reasonable tax system that meets the state’s needs for financial resources does not have a negative effect on the production and business activities of taxpayers, but on the contrary, it has a positive effect on finding effective ways of doing business. Therefore, the indicator of the taxpayer’s tax burden is sufficient to assess the quality of the country’s tax system.
Keywords. business entities, tax types, tax burden, tax rates, tax mechanism, tax benefits.