Author: Raximjonov, Umidjon Raximjon o‘g‘li;Qudbiyev, Nodir Tohirovich; Qayumov Nozimjon Adxamjon o‘g‘li

Annotation: The article scientifically and theoretically studies the influence of indirect taxes on the production efficiency of economic entities in the modern period of the economy, examines the traditional trends in the formation and modern development of taxes, the role of indirect taxes in the tax system, analyzes the current state of the mechanism for calculating indirect taxes, and makes suggestions for improving the mechanism for calculating indirect taxes.

Keywords: indirect taxes, tax, tax impact, tax mechanism, tax burden, factors of economic growth, fiscal policy, economy.