MAMLAKATIMIZDA SOLIQ YUKINI OPTIMALLASHTIRISHNING XORIJ TAJRIBASI VA UNI QO‘LLASH IMKONIYATLARI

Аннотация

Consistent reduction of the tax burden, simplification of the taxation system and improvement of tax administration are the most important conditions for accelerated economic development and improvement of the country's investment attractiveness. At the same time, there are a number of systemic problems whose research results hinder uniform economic growth in this area, increase business and investment activity, formation of a healthy competitive environment, as well as ensuring the necessary level of tax collection and other mandatory payments. In the process of determining the tax burden in foreign countries, in particular in developed countries, and analyzing this indicator, ways are outlined to study the factors affecting the level of the tax burden, taking into account the specifics of the tax systems of foreign countries. Keywords: Tax burden, foreign countries, investment attractiveness, analysis, tax revenues, tax administration, GDP.