Налоговый бюджет и проблемы его исчисления в экономике

Аннотация

This article is a scientific and theoretical study of the tax burden in the economy and the problems of its calculation, in which the need to calculate the tax burden in the national economy, the distribution of the tax burden in the economy, the distribution of the tax burden among taxpayers. Also, the calculation directions of the tax burden are studied on legal entities and individuals. Key words: tax system, tax burden, gross domestic product, taxpayers. Language: English Citation: Turaev, Sh. Sh. (2022). Tax budget and its calculation problems in the economy. ISJ Theoretical & Applied Science, 06 (110), 252-255. Soi: http://s-o-i.org/1.1/TAS-06-110-41 Doi: https://dx.doi.org/10.15863/TAS Scopus ASCC: 2000. Introduction collect taxes. The remaining funds may remain as Among the problems of the tax system, the additional income to be paid to the treasury in the problem of the tax burden is central. It reflects the future. At the same time, the additional costs of the final assessment of the tax policy and system of a state related to penalties and mandatory payments will particular state, is an outcome indicator of the be reduced, and taxpayers will be able to make these country's tax reform and plays an important role in the payments more easily [1]. economy. A rational tax system that meets the needs For more than two hundred years, financial of the state for financial resources does not negatively science has been studying the impact of taxes on the affect the production and entrepreneurial activities of income of the population and the economy. So far, taxpayers, but rather has a positive impact on finding scientists are trying to determine the basicity of the effective ways of doing business. level of taxation and the issue of determining the indicator of the tax burden. Urgency In the XVIII-XIX centuries, foreign scholars Therefore, the taxpayer’s tax burden indicator analyzed the proportion between the budget and will be sufficient to assess the quality of the country’s national income, the size of taxes on businesses and tax system. The tax burden represents a set of citizens. The tax burden and its impact on the indicators of the country's tax system. A certain economy were first mentioned in the 18th century. In percentage of the income of individual business this regard, F. Justi studied the tax burden at the macro entities or other taxpayers is paid to the state in the level at the link between the budget and the national form of taxes or fees. income of the state. At the same time, he argued that the country's budget should be 1/6 of national income. Research methodology K. Gok justified the proportions between state A.Smith, who lived and worked in the XVIII budget expenditures and revenues and national century, in his book "Study of the nature of peoples income. He believed that a tax burden that was real for and the causes of enrichment" paid special attention to a particular country, justified at different stages of the relationship between the level of the tax burden economic development, could not be a single, and the state budget. “The state benefits more from universal and at the same time optimal indicator [3]. reducing the tax burden than from imposing hard-to- Philadelphia, USA 252 ISRA (India) = 6.317 SIS (USA) = 0.912 ICV (Poland) = 6.630 ISI (Dubai, UAE) = 1.582 РИНЦ (Russia) = 3.939 PIF (India) = 1.940 Impact Factor: GIF (Australia) = 0.564 ESJI (KZ) = 8.771 IBI (India) = 4.260 JIF = 1.500 SJIF (Morocco) = 7.184 OAJI (USA) = 0.350 Based on the above considerations, we can say terms and amount of payment leads to the that it is not possible to accurately and optimally establishment of a fair tax burden. determine the tax burden indicator for the same Fourth, the indicators of the tax burden are used country or taxpayers, it can only be determined to determine the economic activity of economic empirically. Because there is no other way to entities. It is this indicator that determines the determine. There is no single methodology for direction of investment in production. The tax burden specifying the tax burden for a particular country. is a great help in addressing issues such as the The amount of reparations after World War I development and reduction of production, regulation necessitated the development of precise methods of of the economy, solving production problems by measuring the weight of the tax burden to pay off industry, creating new jobs, normalization of Allied debts. The purpose of these methods was to consumption and savings processes of economic provide a basis for further study of the weight of the entities, investment orientation. tax burden on the economy as a whole, at the In theory, the determination of the tax burden in intersections of particular social groups of the the economy is carried out in two directions. That is, population, and within production sectors. it is defined at the macro and micro levels. At the macro level, we can divide the tax burd