TAX REVENUES FOR SUBSOIL USERS: BASIS FOR THE FAIR DISTRIBUTION OF NATURAL RESOURCES

The article analyzes the system of taxes applied to subsoil users in Uzbekistan and considers the issue of fair distribution of funds collected through these taxes among the population. The study was conducted on the basis of an analysis of official statistical data, legislative documents and international scientific sources for the last three years (2022–2024). Comparative analysis, document study and quantitative assessment methods were used. The analysis showed that in 2022, tax rates for subsoil use were reduced to 10% for oil and natural gas, and to 7% for gold and copper, and in 2023, 15.3 trillion sums were received from the subsoil tax to the budget. In 2024, mining, metallurgical and energy enterprises took first place in the top 10 corporate taxpayers. However, problems have been identified in that resource revenues are not distributed evenly between regions, and natural resource revenues account for a large share even in regions with low quality social services.