CLASSIFICATION OF TAXES ACCORDING TO THE OBJECT OF TAXATION

Authors

  • Turayev Alijon Akmal ugli,Amonov Nusratillo Acting associate professor of the department of “Investment and Innovations”, PhD,Student of Samarkand institute of economics and service

Keywords:

taxation, tax system, object of taxation, tax classification, fiscal policy, Uzbekistan.

Abstract

This article examines the classification of taxes according to the object of taxation and analyzes its theoretical foundations and practical application in the tax system of the Republic of Uzbekistan. The study explores the main categories of taxes based on economic objects such as income, property, consumption, and natural resources. Using the current Tax Code of Uzbekistan and scientific literature in public finance, the research evaluates the economic significance of each category and their role in forming state budget revenues.

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References

Adam Smith. (1776). The Wealth of Nations. London: W. Strahan and T. Cadell.

Richard Musgrave. (1959). The Theory of Public Finance. New York: McGraw-Hill.

Joseph Stiglitz. (2000). Economics of the Public Sector. New York: W.W. Norton & Company.

International Monetary Fund. (2022). Tax policy and economic development. Washington, DC.

World Bank. (2023). Public finance and taxation reforms in developing economies. Washington, DC.

Tax Code of the Republic of Uzbekistan. (Current edition, 2026). Tashkent.

State Tax Committee of the Republic of Uzbekistan. (2024). Annual report on tax revenues and tax administration. Tashkent.

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Published

2026-03-26

How to Cite

Turayev Alijon Akmal ugli,Amonov Nusratillo. (2026). CLASSIFICATION OF TAXES ACCORDING TO THE OBJECT OF TAXATION. Journal of Applied Science and Social Science, 16(03), 870–873. Retrieved from https://www.internationaljournal.co.in/index.php/jasass/article/view/3816

Issue

Vol. 16 No. 03 (2026): Journal of Applied Science and Social Science

Section

Articles

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