METHODS FOR DETERMINING TAX BURDEN AND WAYS TO OPTIMIZE IT

This study examines methods for determining the tax burden on businesses and individuals in Uzbekistan and explores ways to optimize it for economic efficiency and compliance. It analyzes approaches to calculating tax liabilities, evaluating effective tax rates, and assessing the impact of tax obligations on financial performance. The research also explores strategies to reduce excessive tax burdens, improve transparency, and enhance taxpayer compliance. By reviewing legislation, statistical data, and international best practices, the study provides recommendations to ensure a fair, efficient, and optimized taxation system.