INTERNATIONAL JOURNAL OF ARTIFICIAL INTELLIGENCE
ISSN: 2692-5206, Impact Factor: 12,23
American Academic publishers, volume 05, issue 04,2025
Journal:
https://www.academicpublishers.org/journals/index.php/ijai
page 259
TAX POLICY AND IMPACT ON ECONOMIC DEVELOPMENT
Ibragimov A.T.
Asia international university, Bukhara
Abstract :
This in the article tax of the policy economic to progress impact is studied . Tax
system main duties , tax types and their to the economy impact wide analysis Uzbekistan tax
system to oneself typical features and his/her entrepreneurship and to investments impact in
detail will be covered . In the article tax of the policy budget stability provision , social PCB
increase and economic growth in support role also seeing is removed . From this outside ,
international tax experience and In Uzbekistan done increasing tax reforms analysis will be done .
Key words
: tax , tax system , social supply , international tax experience
Taxes state by designated standards based on chargeable funds , and their
main tasks of the
following consists of :
1.
Budget formation
– State by done increaseable all expenses ( social industry , defense ,
infrastructure , education , health save ) tax income at the expense of financed by tax of proceeds
enough at the level to be of the state stable financial policy in providing important importance
profession will reach .
2.
Economic regulation
– Through the tax system, the state takes measures to stimulate or
restrict the economy. For example, certain tax breaks can support entrepreneurship. At the same
time, an excessive tax burden can lead to a decrease in economic activity.
3.
Income redistribution
– A progressive tax system distributes income between the rich
and the poor. This is an important tool for ensuring social justice and reducing disparities in
living standards.
4.
Social Security
– Pensions, benefits, subsidies, and other social programs are financed
by tax revenues. In particular, vulnerable segments of the population are protected through
contributions to social insurance funds.
5.
Market regulation
– Through taxes, the state influences consumption and production
processes. For example, high excise taxes can be applied to certain products, limiting their
consumption (alcohol, tobacco products, etc.).
6.
Creating a competitive environment
- Through the tax system, the state can prevent
monopolies and create conditions for the development of small and medium-sized businesses.
For example, by introducing incentives for small businesses, they will be able to compete with
large companies.
7.
Attracting international investment
– Capital inflows into a country are attracted by
creating a favorable tax environment for foreign investors. To this end, some countries provide
tax incentives for foreign investment.
The tax systems of different countries in the world differ depending on the level of economic
development and government policies. Below is a review of the tax policies of some countries
and their impact on the economy:
Scandinavian countries
(Sweden, Norway, Denmark) finance extensive social programs
through high tax rates. Although these countries have high income taxes, education, healthcare,
and social security services are provided free of charge.
INTERNATIONAL JOURNAL OF ARTIFICIAL INTELLIGENCE
ISSN: 2692-5206, Impact Factor: 12,23
American Academic publishers, volume 05, issue 04,2025
Journal:
https://www.academicpublishers.org/journals/index.php/ijai
page 260
The United States
tries to reduce the tax burden in order to encourage entrepreneurship
and investment. Income tax rates are progressive, and there are tax breaks for large companies.
There are also special tax breaks for companies that invest in innovative industries.
Germany
and
France
try to achieve economic stability by ensuring that tax rates are
balanced. While Germany's tax policy is aimed at supporting export industries, in France a large
part of the tax burden is spent on financing social security and pensions.
Singapore
and
the United Arab Emirates
have favorable tax systems for doing
business. These countries have low corporate tax rates and incentives aimed at attracting
international companies.
China
is constantly changing its tax policies to stimulate economic development. In
particular, tax breaks are provided to companies in the manufacturing and technological
innovation sectors.
In general, the tax system is formed in accordance with the economic and social needs of each
country. An effective tax policy contributes to the sustainable development of the country's
economy and the creation of a favorable environment for investors.
The Republic of Uzbekistan has implemented reforms aimed at modernizing the tax system in
recent years. Important changes the following own inside takes :
Simplified tax system
- Special benefits have been provided for small businesses.
Tax burden reduction
– Some taxes have been reduced or eliminated.
Electronic tax reports
- Modern digital technologies have been introduced to create
convenience for taxpayers.
Tax incentives for investments
– Tax incentives have been introduced to attract foreign
investors.
Regional tax incentives
– Special tax incentives have been established to develop
production in certain regions.
The tax system is one of the most important components of the state economy, and its effective
functioning serves to ensure the economic stability of the country. Through tax policy, the state
has the opportunity to develop entrepreneurship, attract investments, and ensure social stability.
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page 261
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