THE ROLE AND IMPORTANCE OF EXCISE TAX IN THE REVENUES OF THE STATE BUDGET OF UZBEKISTAN

Authors

  • Shirinov Sabir Erkinovich DSc., Professor of the Department of Tax and Taxation, Tashkent State University of Economics Author

Keywords:

State budget, absolute value, growth rate, share, excise tax, indirect tax.

Abstract

The article analyzes the current state of excise taxation in Uzbekistan, absolute values, growth rates, and shares of tax revenues, indirect taxes, and excise tax in the state budget of Uzbekistan. It was determined that a significant portion of the revenues of the State Budget of Uzbekistan is formed through excise tax revenues, and the share of excise tax revenues for the analyzed period has a decreasing trend.

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Published

2025-12-09

Issue

Section

Articles