Article Published In Vol.7 (May-June 2019)

Modernization of the Tax Science: Methodology and New Paradigms

Author : Djaxongir R. Zaynalov and Zarif O. Ahrorov

The article is devoted to the study of the development of the science of taxation, and the worldview of various authors on this aspect of the financial category is considered and cited. Also, a comparative characteristic of the tax burden of different countries, an analysis of the reduction of the tax burden in Uzbekistan for different categories of enterprises was carried out. The outcome was the conclusions about changing the very style of natural scientific thinking about tax in Uzbekistan, and also that the principle of self-organization or self-regulation should be the basis of the paradigm of thinking about tax.

Keywords: Tax, taxation, nature of tax, taxation principle, tax ratio