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.税收分类是财政理论与公共财政领域的核心概念之一。在各类税收分类标准中，将税收划分为直接税（direct tax）与间接税（indirect tax）的分类方式，对于构建一国税收体系、明确税负分配格局均发挥着至关重要的作用。本研究剖析了直接税与间接税的理论基础与经济特性，并探讨了二者在现代财政体系中的定位与作用。本研究特别聚焦乌兹别克斯坦的税收体系，以及该国根据现行税法（Tax Code）实施的近期财政改革举措。