Abstract
This article provides a comprehensive analysis of the structure of tax revenues in the Republic of Uzbekistan, their economic essence, and their share in state budget revenues. The study examines the fiscal and regulatory functions of tax revenues, as well as their role and importance in economic development. In addition, the contribution of major taxes—such as value-added tax, corporate income tax, personal income tax, and excise tax—to the formation of state budget revenues is analyzed from a scientific perspective.
The article reveals the role of tax revenues in ensuring financial stability of the state. Furthermore, it considers the impact of the tax system on economic processes, the distribution of the tax burden across economic sectors, and the efficiency of tax administration. The study also develops scientifically grounded conclusions on increasing tax revenues, expanding the tax base, and improving tax policy.