EXCISE TAX AND ITS ROLE IN THE TAX SYSTEM

This article analyzes the economic essence of excise taxation and its role within the tax system of Uzbekistan. The study examines the legal framework of excise taxation based on the Tax Code of the Republic of Uzbekistan, as well as statistical data and scientific literature. The research evaluates the fiscal and regulatory functions of excise taxes and highlights their importance in ensuring stable budget revenues and regulating the consumption of socially sensitive goods. The results show that excise taxation plays a significant role in the national tax system and contributes to both economic and social policy objectives.