ACADEMIC RESEARCH IN MODERN SCIENCE
International scientific-online conference
162
THE ROLE OF TAXES IN ECONOMIC MANAGEMENT AND THEIR
PRACTICAL ASPECTS IN THE NAVOI REGION
Elov Olimdjon Komilovich
Navoi State University, " Geography and Basics of
Economic Knowledge." Lecturer
Hasanova Elinur
Navoi State University, 3rd-year student at "School Management.
E-mail: mr.olimdjon@gmail.com
https://doi.org/10.5281/zenodo.15560555
Abstract.
This article analyzes the general characteristics of taxes and their
differences from other economic categories. Taxes are an important tool for
ensuring the financial stability of the state and are characterized by features
such as obligation, non-refundability, state regulation, and allocation to the state
budget. Using the example of the Navoi region, taxes are shown not only as a
source of budget revenue but also as a key factor in regional development and
improving public welfare. The article highlights the unique features of taxes by
comparing them to other economic categories such as price, profit, income, rent,
and fees. Additionally, the economic impact and social significance of taxes are
discussed based on practical cases from the Navoi region.
Key words:
Navoi region, Taxes, economic category, financial stability,
obligation, state regulation, state budget
Introduction.
Taxes play an important role in managing the economy
and ensuring the financial stability of the state.
A tax is a mandatory
payment collected by the state in a legally defined manner and amount. It serves
as a tool for shaping economic, financial, and social relations in society. This
article explores the general characteristics of taxes, their role as economic
categories, and their differences from other related economic categories. The
analysis is based on practical cases from the Navoi region.
General Characteristics of Taxes
. Taxes have the following general
characteristics:
1.
Obligatory
– Paying taxes is a legal obligation. Every legal entity and
individual is required to fulfill this duty in accordance with the established
procedures.
2.
Non-refundable (unilateral)
– The funds collected from the
taxpayer are transferred to the state budget, and no direct service is provided in
return for this payment.
3.
Determined by the state
– The type, amount, and payment
procedure of taxes are defined solely by the state on a legal basis.
ACADEMIC RESEARCH IN MODERN SCIENCE
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4.
Directed to the budget
– Taxes serve as the primary source of
revenue for the state budget.
5.
An instrument of economic and social regulation
– Through
taxes, the state can stimulate or restrict economic activity and promote social
equity.
General Overview of Taxes in the Navoi Region
. The Navoi region is one
of the leading industrial areas of the republic, and the process of tax collection is
being carried out steadily here. A significant portion of the region's budget
revenue is generated from large taxes collected from industrial enterprises.
Specifically:
The
Navoi Mining and Metallurgical Combine (NMMC)
is among the
major taxpayers;
Small and medium-sized businesses
operating in the region also pay
social tax, land tax, and other types of taxes;
In
2024
, the total amount of taxes collected in the Navoi region amounted
to
2.8 trillion UZS
(according to the State Tax Committee of the Republic of
Uzbekistan).
Differences Between Taxes and Other Economic Categories
. Taxes
should not be confused with other economic categories such as price, profit,
income, rent, payments, etc. The following section highlights the key differences
between them:
Economic Category
Essence
Difference from Tax
Price
The market value of a
product or service
Determined
through
voluntary trade; tax is
mandatory
Profit
Net
income
from
entrepreneurship
Depends
on
internal
business
activity;
tax
applies
regardless
of
profitability
Rent
Payment for temporary use
of property
Based
on
a
mutual
agreement;
tax
is
a
unilateral obligation
Duties/Fees
Payment for government
services
Tax is collected without
direct services; fees are
paid for specific services
Economic Impact of Taxes (Based on the Navoi Region)
1.
Forming a stable budget
– The presence of major taxpayers
contributes to the stability of the regional budget.
ACADEMIC RESEARCH IN MODERN SCIENCE
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2.
Impact on industrial development
– Tax incentives stimulate
investment activity among enterprises.
3.
Development of regional infrastructure
– Roads, schools, and
hospitals are being built from tax revenues.
4.
Ensuring social equity
– A differentiated tax system helps achieve
fair income distribution.
Statistical data reflecting the economic impact of taxes in the Navoi region
during the years 2020–2024. The data is compiled based on reports from the
State Tax Committee of the Republic of Uzbekistan, the State Committee on
Statistics, and the regional budget reports.
Economic Impact of Taxes in Navoi Region (2020–2024 Statistical Analysis)
Year
Total
Tax
Revenues
Collected
(trln UZS)
Tax Share
in Regional
Budget (%)
Number of
Major
Taxpayers
Number
of
Infrastructure
Projects
Funded
by
Taxes
Number of
Enterprises
Granted
Tax
Incentives
2020
1.8
78%
25
45
112
2021
2.1
80%
28
53
135
2022
2.4
82%
32
61
157
2023
2.6
83%
34
70
164
2024
2.8
85%
37
78
182
Analytical Summary:
Tax revenues have increased year by year
, indicating growth in
economic activity and expansion of the tax base.
The
regional budget relies heavily on taxes
, highlighting the strong
fiscal role of taxation.
The
rising number of major taxpayers
, particularly in the industrial
sector, shows stability in the economic base.
Infrastructure projects funded through tax revenues
have contributed
positively to regional development (such as roads, schools, and hospitals).
The number of enterprises receiving tax incentives has also grown
,
supporting small and medium-sized businesses.
Conclusion.
Taxes emerge as a fundamental economic tool that ensures the
stable functioning of the state economy. They differ fundamentally from other
economic categories due to their obligatory nature, non-refundable character,
and regulation by the state. Taxes play a crucial role in establishing social justice
in society, regulating economic activity, and developing infrastructure.
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Taking the Navoi region as an example, taxes paid by large industrial
enterprises—especially the Navoi Mining and Metallurgical Combine and other
manufacturing entities—have a positive impact on the financial stability of the
region. At the same time, expanding the tax base through the development of
small and medium-sized businesses, effectively allocating tax incentives, and
ensuring transparency through the digitization of taxes remain urgent tasks.
In the future, if financial resources based on tax revenues in the Navoi
region are managed more rationally, it will lead the region’s development to a
new level.
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