Abstract
This study examines tax revenues and their significance in the state budget of the Republic of Uzbekistan. The research analyzes the formation, structure, and dynamics of tax revenues based on the Tax Code of Uzbekistan and official statistical data. The study highlights the fiscal and regulatory functions of the tax system, its role in financing socio-economic programs, and its impact on economic development. Findings indicate that corporate profit tax, value-added tax, and personal income tax constitute the main sources of budget revenues, with regional variations reflecting differing levels of economic activity. The research also emphasizes the importance of modernizing tax administration, expanding digitalization, and optimizing tax incentives to ensure sustainable growth of tax revenues. The results demonstrate that effective management of tax revenues is crucial for economic stability, investment promotion, and social welfare enhancement.