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American Journal of Applied Science and Technology

Peer Reviewed | Open Access | E-ISSN: 2771-2745
Published Article

Understanding Taxes For Students Of Taxation

Understanding Taxes For Students Of Taxation

Authors

  • Eshnazarova Durdona Furkat kizi
    Student of the UTAS, Uzbekistan
  • Anvarbekova Gavhar Sherzod kizi
    Student of the UTAS, Uzbekistan
  • Sobirova Nigina Aliyevna
    Senior teacher of the “Languages”department, Tashkent University of Applied Sciences, Gavhar Street 1, Tashkent 100149, Uzbekistan

DOI:

https://doi.org/10.37547/ajast/Volume06Issue01-19

Keywords:

Taxation taxes income tax direct tax indirect tax

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.

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.