Налоговая нагрузка и макроэкономическая стабильность и инвестиционное воздействие на окружающую среду

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Тураев, Ш. (2021). Налоговая нагрузка и макроэкономическая стабильность и инвестиционное воздействие на окружающую среду. in Library, 21(2), 3–5. извлечено от https://inlibrary.uz/index.php/archive/article/view/17021
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Аннотация

В процессе формирования основ социально ориентированная рыночная экономика в республике Узбекистан, повышая благосостояние населения путем обеспечения устойчивого экономического роста требует решения ряда более сложных
экономических проблем. Среди них обеспечениемакроэкономической стабильности и улучшения инвестиционного климата имеет особое значение.

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ISSN (Online): 2455-

3662

EPRA International Journal of Multidisciplinary Research (IJMR) -

Peer Reviewed Journal

Volume: 7 | Issue: 5 | May 2021|| Journal DOI: 10.36713/epra2013

||

SJIF Impact Factor 2021

:

8.047 || ISI Value: 1.188

2021 EPRA IJMR | www.eprajournals.com | Journal DOI URL: https://doi.org/10.36713/epra2013

536

TAX LOADING AND MACROECONOMIC STABILITY

AND INVESTMENT IMPACT ON THE ENVIRONMENT

Turaev Shavkat Shuhratovich

Researcher , Tashkent, Uzbekistan

INTRODUCTION

In the process of forming the foundations of

a socially oriented market economy in the Republic
of Uzbekistan, increasing the welfare of the
population by ensuring sustainable economic growth
requires the solution of a number of more complex
economic

problems.

Among

them,

ensuring

macroeconomic

stability

and

improving

the

investment climate are of particular importance.

The main goal of the implementation of tax

reforms is to achieve macroeconomic efficiency, to
make effective use of a number of tax benefits, tax
rates and tax bases, which serve in the development
and implementation of public tax policy. However,
they can have a positive or negative impact on
economic development. They should be used with
caution, that is, by addressing issues that have a
positive impact on economic development.

The impact of tax burden and tax policy on

the macroeconomic situation is very large, and the
change in GDP and national income created in the
country is directly related to the effectiveness of tax
policy. The impact of the tax burden on the
macroeconomic situation can be assessed by issues
such as the impact of taxes on aggregate demand and
aggregate supply, investment climate, consumption,
and economic stability.

Taxes are an important financial source for

any country and play an important role in budgeting
and regulating the economy. In all countries of the
world, taxes are the main source of state budget
revenues.

The tax burden and the country's fiscal

policy

are

important

factors

in

achieving

macroeconomic stability. Tax burden and tax policy
in the country play a special role in economic growth,
macroeconomic

stability

and

improving

the

investment climate, and the need to improve these
issues is a key requirement of today's economy.

It is known from the course of economic

theory that all macroeconomic processes begin at the
micro level. That is, the more the financial and tax
relations of economic entities improve, the more the
economic problems with the state are solved, that is,

the lower the tax burden, the more macroeconomic
stability is ensured and the investment climate in the
country improves. This is because the more the tax
burden on economic entities is reduced, the more
their production activity develops and the investment
concentration increases. As a result, national
production will increase, money supply will improve,
inflation will fall and budget revenues will be stable.

Changes in tax rates, that is, changes in the

tax burden, directly affect the set of requirements.
The volume of both consumption and investment
depends on the size of the tax. For example, the
growth of consumer and investment expenditures is
encouraged when the tax revenue to the budget
decreases and public expenditures remain the same.

The level of tax revenues depends not only

on socio-economic factors, but also on the effective
use of the tax system and how it performs its
functions. The impact of these functions can be
considered through the tax burden on the country's
economy.

The process of using the funds collected

from the state tax revenue and redistributing the
funds at the state level, spending them as a resource
for governing the state, reproduction, represents the
macroeconomic movement of taxes.

This macroeconomic movement represents

the movement of tax revenues in all spheres of social
production. The macroeconomic movement of taxes
actively participates in the production, sale of
products on the market, income of the household and,
ultimately, the state budget. Taxes are involved in the
social protection of households in this process.

It provides significant practical assistance in

solving a number of macroeconomic problems of the
state, ie in improving the money supply, providing
the state budget with stable revenues, covering the
state budget deficit and maintaining inflation. If the
government makes a small mistake in the
development of tax policy, or slightly increases the
tax burden, the macroeconomic balance will be lost,
the economy will follow. One of the simplest
manifestations of this is the emergence of a shadow
economy. The shadow economy in itself has a


background image

ISSN (Online): 2455-

3662

EPRA International Journal of Multidisciplinary Research (IJMR) -

Peer Reviewed Journal

Volume: 7 | Issue: 5 | May 2021|| Journal DOI: 10.36713/epra2013

||

SJIF Impact Factor 2021

:

8.047 || ISI Value: 1.188

2021 EPRA IJMR | www.eprajournals.com | Journal DOI URL: https://doi.org/10.36713/epra2013

537

negative impact on both the state and its citizens.
Therefore, it is necessary to develop a clear and
concise tax policy for a certain period.

It is known that the tax in the country's

economy is the result of the state's tax policy and
characterizes the quality of any tax system. At the
same time, the level of taxes is determined, on the
one hand, by the efficiency of social production, and,
on the other hand, by the amount of the state's need
for financial resources. Therefore, reducing the
weight of the tax burden is primarily associated with
a reduction in government spending.

The fact that the state takes a part of the

GDP as a mandatory payment is the economic
essence of taxes, that is, it determines the rate of the
state's tax burden. If we pay attention to the statistics,
the tax burden on the country's GDP in 1991
averaged 49.0%, while in 2020 it fell to 20.0-22.0%.

Reducing the tax burden serves to ensure the

financial and macroeconomic stability of the
Republic of Uzbekistan.

It should be borne in mind that a reduction

in the tax burden on GDP does not mean that the
country's involvement in the economy will decrease.
This is a one-sided view. This is because a number of
taxes are calculated at the state level and remain
uncollected. Also, the rate of tax arrears and arrears
may increase. Determining the tax burden without
taking this indicator into account leads to erroneous
conclusions about the national tax system of the
country.

The tax burden in 1991 was 49.0% of GDP,

but now it has fallen to 20.0-22.0%. Also, over the
years, the level of tax burden has been declining
across the country. Sustainable economic growth is
observed in the country as a result of the tax burden
reduction policy, and we are right to say that this is a
direct result of a prudent tax policy.
At present, the level of tax burden in our country is
close to the level of developed countries, and we can
say that it is even lower. Due to the prudent
application of fiscal policy in the country, in recent
years, the state budget is closing with a surplus of
GDP.

Of course, these positive results of

macroeconomic and financial stability in recent years
can be summed up by taking into account all areas of
economic life of our society, first of all, the results of
ongoing reforms, new processes and qualitative
changes.

In the developed countries of the world, the

tax burden on GDP fluctuates around 30-40%. That
is, developed countries redistribute one third of their
products to the state budget. In our country, taxes
(excluding state budget funds) redistribute one-fifth
of GDP to the state budget. However, in 1991 this
figure was two-thirds of GDP.

Data on the role of the state budget in the

redistribution of GDP in Uzbekistan show that the

rate of change of certain types of taxes has been very
uneven, with a tendency to increase tax and non-tax
revenues in recent years. In particular, the share of
property taxes and resource fees in the redistribution
of GDP is growing, while the share of customs duties
and export taxes is declining. The share of other
types of taxes in the country is declining. For
example, budget revenues from direct taxes tend to
decrease relative to GDP. Of course, the reduction of
the tax burden on these types of taxes is a positive
result of the work being done in our country to
liberalize the economy and deepen reforms. Changes
in the share of taxes in the distribution of GDP by
certain types, firstly, in the process of transition to a
market economy, improving the mechanisms of
redistribution through the state budget.

When considering the expenditure part of

the state budget of the republic, we can observe that
in recent years the share of many social expenditures
in GDP, expressed as a percentage, has been
declining.
In order to achieve macroeconomic stability, it is
necessary to ensure that the revenues and
expenditures of the state budget are balanced.
However, in most cases, the state

budget

expenditures exceed revenues, resulting in a budget
deficit. There are many reasons for this, including the
continuous growth of the state's role in all spheres of
public life, the expansion of its economic and social
functions.
In order to maintain the expected level of state
budget deficit in the country in the future, it is
expedient to implement the following measures:

reduction of tax benefits;

increase the cost-effectiveness;

Reduce management costs as much as

possible.

Changes in the tax mechanism affect

changes in aggregate demand and aggregate supply,
as well as changes in investment.

All countries attract various investments in

order to develop their economies and ensure
macroeconomic stability and ensure the growth of
products (goods, works). This, in turn, will provide
more taxes to the state budget. If the volume of
investment in the economy is not increased, the
volume of production will not increase and the state
budget will not receive a tax revenue. An increase in
total investment in the economy will ensure an
increase in tax revenues to the state budget.

In fact, there is a correlation between taxes,

the tax burden and investment. The distribution of
newly created value between taxes between the state
and taxpayers provides a link between the tax burden
and investment. The reduction of the tax burden in
many ways stimulates the production of taxpayers,
expands their production and strengthens the
introduction of new technologies. In turn, the


background image

ISSN (Online): 2455-

3662

EPRA International Journal of Multidisciplinary Research (IJMR) -

Peer Reviewed Journal

Volume: 7 | Issue: 5 | May 2021|| Journal DOI: 10.36713/epra2013

||

SJIF Impact Factor 2021

:

8.047 || ISI Value: 1.188

2021 EPRA IJMR | www.eprajournals.com | Journal DOI URL: https://doi.org/10.36713/epra2013

538

promotion of investment through taxes will increase
the amount of taxes to the state budget in the future.

This, in turn, has had a significant impact on

attracting and increasing investment.

In turn, if the value added through taxes is

appropriated by the state to a greater extent, that is, if
the tax burden increases, it will limit the ability of
economic entities to expand production.

Today, our government pursues a policy of

attracting investment in some of the most vulnerable
sectors of the economy. The best way to attract
investment is to provide incentives. A number of tax
incentives provided by the state increase the volume
of investments in these areas. This will form the basis
for a new tax on the state budget in the future. In
turn, unemployment will fall, incomes will increase,
production rates will increase, and a number of
similar macroeconomic problems will be solved.
That is why the investment in such areas can be
interpreted in some sense as a manifestation of the
relationship between taxes, tax burden, investment
and macroeconomic stability.

CONCLUSIONS

We believe that in order to achieve

macroeconomic stability through a prudent fiscal
policy in our country, it is necessary to implement the
following tasks:

-

formation of the tax system, definition and

stratification of the optimal limits of the tax rate for
the implementation of fiscal policy;

-

Ensuring economic growth, increasing

investment and population growth by stimulating
economic activity through the establishment of tax
benefits.

REFERENCES

1.

R.R.Abduraupov.

Совершенствование

механизма

управления

привлечением

инвестиций для повышения экономического
потенциала предприятий ошкент. Автореф.
на соиск. ученой степени докт. эконом. наук.
Tashkent, 2018-70 p.

2.

Smith. A. Исследование о природе и причинах
богатства народов.

–М.: Эксмо, 2017.

359 p.

3.

Xeyne Pol., Peter Bouttke, David Prichitko.
Экономический

образ

мышления.

–М.:

Вильямс. 2016. 528 p.

4.

Komarova

O.V.

Проблемы

развития

ремесленничества, малого и среднего бизнеса
и среднего класса: монография // –
Екатеринбург: Изд-во Рос. гос. проф. - пед.
ун-та, 2012. –163 p.

5.

Shodiev H., Hamroev M. Молия статистикаси
/ Дарслик – Tashkent, Абу Али Ибн Сино
номидаги тиббиёт нашриёти, 2002. –236 p.

6.

United States Small Business Profile 2018. SBA,
2018, рр. 5–6.

7.

Data of the State Statistics Committee of the
Republic of Uzbekistan. Created by the author on
the basis of www.stat.uz

Библиографические ссылки

R.R.Abduraupov. Совершенствование механизма управления привлечением инвестиций для повышения экономического потенциала предприятий ошкент. Автореф. на соиск. ученой степени докт. эконом. наук. Tashkent, 2018-70 p.

Smith. A. Исследование о природе и причинах богатства народов. –М.: Эксмо, 2017. 359 p.

Xeyne Pol., Peter Bouttke, David Prichitko. Экономический образ мышления. –М.: Вильямс. 2016. 528 p.

Komarova O.V. Проблемы развития ремесленничества, малого и среднего бизнеса и среднего класса: монография // – Екатеринбург: Изд-во Рос. гос. проф. - пед. ун-та, 2012. –163 p.

Shodiev H., Hamroev M. Молия статистикаси / Дарслик – Tashkent, Абу Али Ибн Сино номидаги тиббиёт нашриёти, 2002. –236 p.

United States Small Business Profile 2018. SBA, 2018, рр. 5–6.

Data of the State Statistics Committee of the Republic of Uzbekistan. Created by the author on the basis of www.stat.uz

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