Stanford Database Library of American Journal of Applied Science and Technology

Vol. 6 No. 01 (2026)
Articles

Understanding Taxes For Students Of Taxation

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  • Eshnazarova Durdona Furkat kizi,
  • Anvarbekova Gavhar Sherzod kizi,
  • Sobirova Nigina Aliyevna
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

Published 2026-01-31

Keywords

  • Taxation,
  • taxes,
  • income tax,
  • direct tax,
  • indirect tax

How to Cite

Eshnazarova Durdona Furkat kizi, Anvarbekova Gavhar Sherzod kizi, & Sobirova Nigina Aliyevna. (2026). Understanding Taxes For Students Of Taxation. Stanford Database Library of American Journal of Applied Science and Technology, 6(01), 97–101. Retrieved from http://oscarpubhouse.com/index.php/sdlajast/article/view/1008

Copyright (c) 2026 Eshnazarova Durdona Furkat kizi, Anvarbekova Gavhar Sherzod kizi, Sobirova Nigina Aliyevna

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

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.

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References

  1. James, S., & Nobes, C. The Economics of Taxation. Harlow: Pearson Education, 2018.
  2. OECD. Tax Policy Studies. Paris: Organisation for Economic Co-operation and Development, 2020.
  3. Musgrave, R., & Musgrave, P. Public Finance in Theory and Practice. New York: McGraw-Hill, 1989.
  4. U.S. Internal Revenue Service. Publication 17: Your Federal Income Tax. Washington, D.C., 2022.
  5. Zhuravskaya, E. International Tax Systems and Comparative Practices. London: Routledge, 2015.