CLASSIFICATION OF TAXES: DIRECT AND INDIRECT TAXES IN THE MODERN FISCAL SYSTEM

The classification of taxes is one of the key concepts in fiscal theory and public finance. Among various classifications, the division of taxes into direct and indirect taxes plays a crucial role in shaping national tax systems and determining the distribution of tax burdens. This study analyzes the theoretical foundations and economic characteristics of direct and indirect taxes and examines their role within the modern fiscal system. Particular attention is given to the tax system of Uzbekistan and recent fiscal reforms implemented under the current Tax Code.