The Role of Natural Resource Taxes in the State Budget

Abstract

This article analyzes the role of natural resource taxes in forming state budget revenues, their economic significance, and their contribution to ensuring fiscal stability. In particular, the share of such payments as subsoil use tax, water resource use tax, and land tax in the state budget revenues of the Republic of Uzbekistan is examined based on statistical data. As a result of tax reforms implemented in recent years, revenues from natural resource taxes have shown a stable growth trend, accounting for an average of 12–15 percent of state budget revenues in 2023–2025. At the same time, these taxes serve as an important instrument for encouraging the rational use of economic resources, maintaining ecological balance, and supporting regional development. The study also identifies existing problems, including low efficiency in resource utilization and the incomplete formation of the tax base in certain sectors, and proposes scientifically grounded recommendations to address them.