INTERNATIONAL JOURNAL OF ARTIFICIAL INTELLIGENCE
ISSN: 2692-5206, Impact Factor: 12,23
American Academic publishers, volume 05, issue 04,2025
Journal:
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page 1158
OPTIMIZATION AND THEORETICAL BASIS OF CALCULATING THE IMPACT
OF THE TAX BURDEN ON ECONOMIC SUBJECTS IN OUR REPUBLIC
Ikromov E.I .
Asia International University, teacher
Abstract:
In our republic ongoing tax the load to reduce aimed at tax policy in the economy
structural changes , economy driver of subjects business activity and financial stability to
provide , small business and private entrepreneurship further development to encourage to
strengthen , country economy stable activity in the conduct of his/her role to increase , new
work their places formation and population busyness to provide , as well as private
entrepreneurship activity organization to grow and to conduct for additional accordingly
comfortable conditions to create and entrepreneurship of subjects rights and legal in the
interests of compliance to be completed to provide service is doing .
Keywords:
local budget income , tax burden , tax , budget , tax rate , tax report , tax revenues .
"All businesses categories for tax the load reduce and to facilitate , that basically
working to release and to tax to be weighed the base expansion necessary .
need for
objects under construction , new organization done small and middle entrepreneurship single
tax on subjects payment known for a period of time postponement the right to give necessary .
Also , small enterprises for additional value tax to pay to pass encouragement condition .
With this together , quickly developing , growing going enterprises encouragement to the
policy transition Tax
privileges individual approaches in giving give up pass by them
only of the economy known networks for application to practice to pass offer I am ready »
President Sh. Mirziyoyev those who emphasized .
Economic to the essence looking at taxes curve and right
to taxes or directly and
indirectly to taxes is divided . Correct . taxes directly correct tax payers himself/herself pays ,
that is tax legal payer , real the payer is the same person It will be . That's right . tax the load
others Taxes to groups separation Correct and curve taxes composition and their budget in
income importance on behalf of loading status this on the ground These taxes will not be to
the composition all from income payable taxes and property ( resource ) taxes enters .
Correct . in taxes directly correct from income tax paid for taxes rate reduction enterprises
income many part to them leaving , investment activity expansion opportunity create , market
economy develops . These taxes rates If increased , the enterprises financial opportunities
decrease goes and ultimately country economic to develop negative impact shows . So , this
group to the composition incoming taxes rates directly correct economic development with
directly is related to . Crooked taxes legal payers products ( work , services ) download
senders is considered . But tax weight really on budget payers goods ( works , services )
consumption are the doers , that is curve taxes all directly consumers on behalf of These taxes
are goods ( works , services ) value on top of additional accordingly The crooked taxes
positive side is that they in the republic working issued goods from the republic outside out to
leave borders , country inside of goods rich to be help gives and inflation level ( in circulation)
excess money mass ) somewhat restrained It costs . Crooked taxes rate reasonable
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 1159
accordingly increase enterprises of activity financial finally directly
correct impact does
not , that is investment activity does not reduce . But the tax rate scientific without
justification increasing if sent such in case enterprises own goods sell to the difficulty face
arrivals possible . World tax in practice state budget income in the composition right and
curve taxes to the ratio depending on whether this country economy development to assess
the level possible . For example , in the USA budget income in the composition right taxes
90 percent of its weight close to be this country economy high at the level from development
tree gives
Tax burden - tax payer 's certain time between activity as a result paid taxes the sum
of represents . In this case, the tax of payers paying all taxes and other mandatory of
payments sum Tax of the load clear tax payers on behalf of how much correct that he
came determination much complicated process is considered . However right in taxes tax
load exactly tax to the budget calculating conductor tax payers on behalf of if it falls , it is
crooked in taxes and tax load tax payers not , maybe goods ( works , services )
consumption those who do on behalf of falls . Certain kind of legal and physical individuals
according to tax of the load one in to the budget paid all mandatory payments sum with
determination possible . Tax of the load level own in turn of the country economic to the
power of inflation to the level of the state competent functions to use , moreover , the market
of relations development and to the social movement directly related will be . Taxes legal and
physical from individuals to collect in the process given benefits as a result tax the load tax of
payers from one to the other loading process is observed . In this place tax according to tax to
payers tax the load sort or logically in other words standardization problem to the surface
Tax
the load of expression one how much appearances
available : macro level tax
load , mesoscale tax load and micro-level tax burden . Tax load at the macro level when
expressed whole country on a scale expressed , main indicator
as certain time between
state to the budget come fallen taxes the sum of these time between created gross internal
product ( GDP ) or national ratio to income (MD) is taken . At the mesolevel when expressed
separately taken industry , sector or to the sector right coming tax load expressed , at the
micro level and clear one taken to the subject correct coming tax load is expressed .
Tax the load to calculate is economic and financial analysis in the process , tax system
according to payable obligations amount determination This process is enterprise or person's
tax obligations complete and clear calculation for necessary . Tax the load in calculation
various methods is applied , and they every kind tax types and to the circumstances looking at
difference does . Below tax the load of calculation main methods my research during seeing I
went out .
Tax the load percent with calculation ( Tax of the load percent expression )
this way tax the load economic of activity known one to the indicator relatively
calculation For example , the income or working issued of the product general to the value
relatively tax payments definition :
Formula as follows :
Tax of the load percentage =
Total income/(Tax paid)
×100
This method enterprise or person's paid taxes general to income relatively how much
high or low shows .
Tax the load state budget based on calculation
INTERNATIONAL JOURNAL OF ARTIFICIAL INTELLIGENCE
ISSN: 2692-5206, Impact Factor: 12,23
American Academic publishers, volume 05, issue 04,2025
Journal:
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page 1160
this way of the state general taxes , budget income and to tax based other obligations
is considered . In this case, the tax of the load state for economic importance , its budget to
their income impact seeing is released .
Formula as follows :
Tax of the load state for percentage =
State Budget/Tax Revenue
×100
This method mainly macroeconomic analysis and economic politics in formation is
used .
Based on the above considerations, we can say that it is impossible to accurately and
optimally determine the tax burden indicator for any country, it can only be determined
empirically. This is because no country has developed a methodology for determining it, and
there are many factors that affect it, including changes in laws, the diversity of taxpayers, the
types of taxes and the diversity of the tax base.
Conclusions and suggestions: In conclusion, indicators affecting the tax burden are
considered key factors in the development of the state's tax, investment and social policy.
Since taxes are the main source of state revenue, in order to reduce the tax burden, the
state must first reduce its expenditures. On the other hand, if the tax burden on economic
entities is reduced, production and employment indicators for the unemployed will increase.
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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 1161
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