THE ECONOMIC ESSENCE OF TAXES AND THEIR ROLE IN THE MODERN ECONOMY

This is This article examines the economic essence of taxes, their role, and functions in the modern economy, both theoretically and practically. International experience is analyzed. It presents tax reforms implemented in Uzbekistan and offers scientifically sound proposals for digitalizing the tax system, increasing its transparency, and aligning it with international standards. The article emphasizes the important role of tax policy in economic growth.