«Солиќлар ва солиќќа тортиш» кафедрасида ўтказилган йиѓилиш

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Journal of Positive School Psychology 
http://journalppw.com
2022, Vol. 6, No. 12, 1311-1319 
Scientific And Theoretical Interpretation Of The Concept 
Of Tax Potential 
 
Musagaliev Ajiniyaz Jumagulovich 
 
Doctor of Economics, Head of the "Laboratory Modeling of Socio-Economic Processes" of the Karakalpak 
Scientific Research Institute of Natural Sciences of the Karakalpak Branch of the Academy of Sciences of the 
Republic of Uzbekistan. 230100, Nukus. Uzbekistan. 
e-mail: [e-mail] 
Annotation: The article emphasizes that interest in the study of tax potential has existed for a long 
time. In particular, it is stated that the problems of determining the tax burden, the tax limit were 
studied in the works of the classics of political economy in the XVIII century and developed in the 
later and current directions of economic thought. It is noted that in the process of different approaches 
in economics to the tax burden, the formation of conceptual rules that are still used today in the field 
of taxes and taxation. In particular, the essence of the principle of fairness of taxation, the need for 
cost optimization for tax administration, the content of tax burden optimization, the relationship 
between the tax rate and the tax base, the role of taxes as a mechanism of state regulation of economic 
development were studied. All of these provisions are relevant to the science and practice of 
Uzbekistan and foreign countries, and their importance as a catalyst in the development of research in 
the field of taxes and taxation, tax policy. The content of the concept of tax potential has been 
theoretically analyzed on the basis of different scientific approaches of scientists. In particular, the 
different aspects of the concepts of tax potential and financial potential are revealed. The essence of 
the terms used in the interpretation of the concept of tax potential in foreign publications and the 
characteristics of the approaches of local scholars in this regard have been scientifically studied. 
It was noted that the tax potential depends more on the country’s tax policy, applicable 
benefits, tax rates, tax base and other indicators. It was strongly suggested that in order to increase the 
economic power of the regions by determining the tax potential of the regions, it is possible to 
determine the state of access to taxable resources and the policy of further incentives or restrictions. 
The author has developed scientific views on the necessity and importance of the tax potential of the 
region in the formation of budget revenues.