CONSUMING THE STATE: THE EVOLUTION OF UK INDIRECT TAX
Keywords:
Keywords: Indirect Taxation, Value Added Tax, Excise Duty, Alcohol Duty Reform, Fuel Duty Freeze, Fiscal Policy, United Kingdom., Kalit so‘zlar: bilvosita soliqqa tortish, qo‘shilgan qiymat solig‘i (QQS), aksiz solig‘i, alkogol soliqlari islohoti, yoqilg‘i boji muzlatilishi, fiskal siyosat, Buyuk Britaniya.Abstract
The United Kingdoms tax system is changing. This article looks at how the United Kingdoms indirect tax system has evolved over time until 2026. It focuses on three parts: Value Added Tax, taxes on things like alcohol and tobacco and environmental taxes like those on cars. The United Kingdom used to tax peoples income a lot. Now it is taxing the things people buy more. This article checks if this is a way to get money for the country and if it is fair for everyone. The article also looks at how the Value Added Tax system's not working well because some essential things are not taxed. This means the United Kingdom does not get much money from Value Added Tax as other countries do. Then it looks at the way of taxing alcohol, which was changed in 2023. Now alcohol is taxed based on how strong it's which is a simpler and fairer system. The article also talks about taxes on the environment like taxes on waste and fuel for cars. It says that while taxing waste has made companies behave better not changing the tax on fuel for cars for a time has lost the country a lot of money about £120 billion.
Buyuk Britaniyaning soliq tizimi doimiy ravishda o‘zgarib bormoqda. Ushbu maqolada 2026-yilgacha Buyuk Britaniyada bilvosita soliqqa tortish tizimining evolyutsiyasi tahlil qilinadi. Tadqiqot uchta asosiy yo‘nalishga qaratilgan: qo‘shilgan qiymat solig‘i (QQS), alkogol va tamaki kabi mahsulotlarga qo‘llaniladigan aksiz soliqlari hamda avtomobillar bilan bog‘liq ekologik soliqlar. Avvallari Buyuk Britaniya asosan fuqarolarning daromadlarini soliqqa tortishga tayanar edi. Hozirgi kunda esa davlat iste’mol qilinadigan tovar va xizmatlarni ko‘proq soliqqa tortmoqda. Mazkur maqolada bunday yondashuv davlat byudjeti uchun samarali daromad manbai bo‘la oladimi va u jamiyat uchun qay darajada adolatli ekanligi baholanadi. Shuningdek, tadqiqotda QQS tizimining ayrim kamchiliklari ko‘rib chiqiladi. Xususan, bir qator zaruriy iste’mol mahsulotlari QQSdan ozod etilgani sababli Buyuk Britaniya boshqa ko‘plab mamlakatlarga nisbatan QQS orqali kamroq daromad olmoqda.
