The Direct Taxation System in Uzbekistan and its Specific Features

This article investigates the sources of budget revenue in Uzbekistan and the importance of direct taxes in its formation. Additionally, it examines the category of direct taxes, their unique features of collection, tax rates, and the ongoing reforms aimed at improving the administration of direct taxes and analyzes their impact on tax revenues. This article analyzes the basic principles, formation, stages of development and current mechanisms of the direct taxation system in the Republic of Uzbekistan. In particular, the content and essence of the main direct taxes, such as profit tax, turnover tax, personal income tax, their role in budget revenues and regulation of the economy are highlighted. In addition, studies the impact of recent reforms in Uzbekistan's tax policy, in particular, the impact of innovations such as reducing tax rates, simplifying tax administration, and introducing digital technologies on the direct taxation system. The analysis substantiates the strategic importance of direct taxes in ensuring a fair distribution of the tax burden in the country, supporting entrepreneurial activity, and ensuring budget stability. The conclusions and recommendations provide scientific and practical suggestions for improving the efficiency of the system.