In the process of forming the foundations of a socially oriented market economy in the Republic of Uzbekistan, increasing the welfare of the population by ensuring sustainable economic growth requires the solution of a number of more complex economic problems. Among them, ensuring macroeconomic stability and improving the investment climate are of particular importance. The main goal of the implementation of tax reforms is to achieve macroeconomic efficiency, to make effective use of a number of tax benefits, tax rates and tax bases, which serve in the development and implementation of public tax policy. However, they can have a positive or negative impact on economic development. They should be used with caution, that is, by addressing issues that have a positive impact on economic development. The impact of tax burden and tax policy on the macroeconomic situation is very large, and the change in GDP and national income created in the country is directly related to the effectiveness of tax policy. The impact of the tax burden on the macroeconomic situation can be assessed by issues such as the impact of taxes on aggregate demand and aggregate supply, investment climate, consumption, and economic stability. Taxes are an important financial source for any country and play an important role in budgeting and regulating the economy. In all countries of the world, taxes are the main source of state budget revenues.