The Role of Social Tax in Economic Development

Turayev Alijon Akmal o‘g‘li; Mansurova Aziza

doi:10.47134/ajplpe.v3i1.140

Authors

Turayev Alijon Akmal o‘g‘li Acting Associate Professor of the Department of Investment and Innovations, PhD
Mansurova Aziza 2nd course of Samarkand Institute of Economics and Service

DOI:

https://doi.org/10.47134/ajplpe.v3i1.140

Keywords:

Social tax, economic development, fiscal sustainability, public finance, labor market, employment rate, social protection system

Abstract

This study aims to examine the role of social tax in economic development, with particular emphasis on its contribution to social protection systems, labor market stability, and fiscal sustainability. The research seeks to identify how social tax influences employment, income redistribution, and economic growth in developing economies, particularly Uzbekistan. The study employs a mixed-method approach combining econometric analysis, comparative analysis, and theoretical modeling. Secondary data from national statistical agencies and international databases were utilized. Regression analysis was conducted to evaluate the relationship between social tax revenues, employment levels, and GDP growth. The results show that social tax plays a critical role in financing social security systems and stabilizing labor markets. However, excessively high social tax rates may increase labor costs and discourage formal employment. This research integrates welfare economics and public finance theory to provide a comprehensive framework for understanding the dual role of social tax as both a fiscal and social policy instrument.

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