Илғор иқтисодиёт ва педагогик технологиялар 2-том 5-нөмір (2025) · 490-500-беттер
THEORETICAL FOUNDATIONS OF RESOURCE TAXATION
Nasimdjanov, Yunusjon, Насимджанов, Юнусжон, Nasimdjanov, Yunusjon
Аңдатпа
This scientific article discusses the theoretical foundations of resource taxation, its economic essence and role in ensuring the stability of the state budget. The study analyzes theoretical approaches to the taxation of natural, financial and human resources, their impact on economic efficiency and their significance in fiscal policy. It also examines the stages of development of the resource tax system, the principles of their establishment and the scientific basis from the point of view of economic theories - classical, neoclassical and institutional approaches. The results of the study show the possibilities of financing state socio-economic development programs, rational use of natural resources and ensuring environmental sustainability through resource taxes.
resource taxestaxation theorynatural resourcesfiscal policyeconomic efficiencyenvironmental sustainabilitytax revenuesanalysisoptimizationtax incentives
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