Innovation science and technologiy 2-jild 6-son (2026) · 445-450-betlar

THE FISCAL SIGNIFICANCE OF DIRECT TAXES IN IMPROVING THE INCOME TAXATION SYSTEM

Sabirov, Mirza

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Annotatsiya

This article examines the fiscal significance of direct taxes in improving the income taxation system. Itanalyzes the role of corporate income tax and personal income tax in the formation of state budget revenues, their economicessence, and their importance in ensuring fiscal stability. The article also considers issues related to increasing the share ofdirect taxes in budget revenues, expanding the tax base, reducing the impact of informal economic activity, and ensuring afair distribution of the tax burden. Based on the analysis, scientific proposals and practical recommendations are developedto improve the efficiency of the income taxation system and to balance the fiscal and incentive functions of direct taxes

income tax, direct taxes, corporate income tax, personal income tax, fiscal significance, state budget, tax base, tax burden, tax policy, budget revenues

Metadata manbasi: jurnal OAI-PMH arxivi · Sindex toʻliq matnni saqlamaydi, manbaga havola beradi.

Iqtibos olish

APA 7 
Sabirov, Mirza (2026). THE FISCAL SIGNIFICANCE OF DIRECT TAXES IN IMPROVING THE INCOME TAXATION SYSTEM. Innovation science and technologiy, 2(6), 445-450.
GOST R 7.0.5 
Sabirov, Mirza THE FISCAL SIGNIFICANCE OF DIRECT TAXES IN IMPROVING THE INCOME TAXATION SYSTEM // Innovation science and technologiy. 2026. Т. 2. № 6. С. 445-450.
BibTeX 
@article{mirza2026,
  author  = {Sabirov, Mirza},
  title   = {THE FISCAL SIGNIFICANCE OF DIRECT TAXES IN IMPROVING THE INCOME TAXATION SYSTEM},
  journal = {Innovation science and technologiy},
  year    = {2026},
  volume  = {2},
  number  = {6},
  pages   = {445-450}
}
RIS 
TY  - JOUR
AU  - Sabirov, Mirza
TI  - THE FISCAL SIGNIFICANCE OF DIRECT TAXES IN IMPROVING THE INCOME TAXATION SYSTEM
JO  - Innovation science and technologiy
PY  - 2026
VL  - 2
IS  - 6
SP  - 445
EP  - 450
ER  -