Articles
| Open Access |
https://doi.org/10.37547/ajast/Volume06Issue01-19
Understanding Taxes For Students Of Taxation
Abstract
Taxes are an essential part of modern economic systems, and understanding their principles is crucial for students specializing in taxation, accounting, and finance. This article introduces the basic concepts of taxation, the main types of taxes, and their economic and social roles. It also discusses the importance of studying taxation in English, as it helps students access international resources, understand global practices, and communicate professionally in an international environment.
Keywords
Taxation, taxes, income tax, direct tax, indirect tax
References
James, S., & Nobes, C. The Economics of Taxation. Harlow: Pearson Education, 2018.
OECD. Tax Policy Studies. Paris: Organisation for Economic Co-operation and Development, 2020.
Musgrave, R., & Musgrave, P. Public Finance in Theory and Practice. New York: McGraw-Hill, 1989.
U.S. Internal Revenue Service. Publication 17: Your Federal Income Tax. Washington, D.C., 2022.
Zhuravskaya, E. International Tax Systems and Comparative Practices. London: Routledge, 2015.
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Copyright (c) 2026 Eshnazarova Durdona Furkat kizi, Anvarbekova Gavhar Sherzod kizi, Sobirova Nigina Aliyevna
This work is licensed under a Creative Commons Attribution 4.0 International License.