SOCIALLY ORIENTED TAXATION DURING THE TAX SYSTEM REFORM IN UZBEKISTAN
This article discusses the tax as one of the main financial instruments of social and economic policy of the state. The ongoing tax reform is not fully conducive to the development of the social function, so the formation of the social orientation of taxation by means of objective quantitative and qualitative evaluation comes as one of the important conditions of the social function by state, and the social function and focus of taxation is characterized by: the size of the tax potential, the level of the tax burden; specific tax burden, the degree of income equality of various categories of taxpayers based on the principles of social justice and equality, and etc.