Taxation System for The Use of Water Resources and Subsoil

Abstract

This article provides a comprehensive analysis of the theoretical and practical aspects of taxation for the use of water resources and subsoil. In particular, it examines the economic essence of these taxes, their role in forming the state budget, and their importance in encouraging the rational use of natural resources. The study also reviews the tax rates applied for the use of water resources and subsoil in the Republic of Uzbekistan, as well as the procedures for their calculation and collection, and the existing legal framework. Furthermore, within the context of recent tax reforms implemented in the country, the article analyzes measures aimed at improving the efficiency of natural resource utilization, ensuring environmental safety, and promoting resource conservation. Based on statistical data and practical experience, the research identifies existing problems in the use of water and subsoil resources and proposes ways to address them. The article develops scientifically grounded conclusions and recommendations aimed at improving natural resource taxation, increasing its economic efficiency, ensuring environmental sustainability, and enhancing state budget revenues.