THE IMPORTANCE OF THE IMPACT OF THE TAX BURDEN ON THE ACTIVITIES OF TAXPAYERS IN UZBEKISTAN

Abstract

Annotation: the article shows the importance of the indicator of tax burden, the importance of tax policy in the formation of economic behavior and results in Uzbekistan. They are studied in such a way that high tax rates, complex rules and low tax ethics are a serious obstacle to entrepreneurial activity and development, and scientific conclusions and proposals are formulated and directions for calculating the tax burden are envisaged.
We report the results of a survey experiment aimed at checking whether the creation of taxpayer benefits on how to distribute taxes collected on national public goods, as well as providing information on the composition of government spending, affects the tax rate that taxpayers consider sufficient to pay. We determine that the data does not have any effect on the level of the corresponding tax rate. However, taxpayers are willing to accept a higher tax burden when they express their preference for how to use tax revenues to fund public goods and services.