Publication Details
Issue: Vol 3, No 8 (2021)
Pages: 9-17
ISSN: 2620-6269
Abstract
The article analyzes the legal basis for improving the tax legislation of Uzbekistan, the role of direct and indirect taxes in the restoration and development of the economy in the context of the global crisis, explores ways to overcome the complications of a pandemic, determines the role and objectives of taxes. The importance of tax incentives and holidays in the development of entrepreneurship during the crisis is studied. Scientific conclusions and recommendations for research and analysis are given.
Keywords
global crisis
pandemic
global economy
market economy
tax system
direct taxes
indirect taxes
tax benefits
tax holidays