The Importance of The Methodology for Determining the Taxable Base in The Tax System

Authors

  • Khalikchaeva Sadokat Ilkhomjonovna Doctoral student (DSc) of the Research Institute of "Scientific Foundations and Problems of the Development of the Economy of Uzbekistan" at the TSEU., PhD., Uzbekistan https://orcid.org/0009-0002-8782-2762

Keywords:

Tax base, tax methodology, tax system

Abstract

This article examines the role of the tax base determination methodology, which is one of the important areas of development of the tax system of Uzbekistan, in the tax system, its role in economic growth, social justice and stabilization of the state budget using PESTEL and SWOT analysis tools. The article also highlights the main directions and prospects for improving the tax base determination methodology.

References

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Published

2025-06-08