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