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No. 11 (2025)
Marketing

Articles

THE SIGNIFICANCE OF DETERMINING THE TAX BURDEN IN A CROSS SECTION

Published 2025-11-29

Authors
Mamatkulov Salimjon Raxmonkulovich a , Aminboyev Javohir Ravshanbek oʻgʻli b , Abdiyev Mansur Musurmonovich c , Choriyev Ogʻabek Alisher oʻgʻli d , Usmonov Doniyor Maxamadjon oʻgʻli e
Affiliations
a Head of the Department of the Tax, Customs and Tariff Policy Improvement Project at the Institute of Budget and Tax Research under the Ministry of Economy and Finance, independent researcher
b Leading specialist of the tax, customs and tariff policy improvement project department
c The leading specialist of the tax, customs and tariff policy improvement project department is an independent researcher
d Leading specialist of the tax, customs and tariff policy improvement project department
e Chief specialist of the tax, customs and tariff policy improvement project department
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Abstract

The article examines the methodology for determining sectoral tax burden, its theoretical and practical foundations, as well as international experiences. It outlines the procedure for using indicators such as gross revenue, net profit, profit before tax, and value added when calculating the tax burden. The study also highlights the economic importance of assessing tax burden across sectors, its role in optimizing tax policy, and its impact on the investment climate.

Keywords

tax burden, gross revenue, net profit, value added, budget revenues, sectoral analysis, tax policy

References

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