Ways to Optimally Organize and Improve Direct Taxation in Uzbekistan

This article examines the processes of direct taxation in Uzbekistan, analyses the burden of direct taxes, and identifies ways to optimise and further improve the direct taxation system. The study analyses trends in the direct tax burden in Uzbekistan and assesses the impact of direct taxes on economic growth. It also summarises analytical evidence on direct taxation mechanisms applied in developed countries and outlines relevant directions for the further improvement of direct taxation in Uzbekistan.