During the period of economic development in our country, taxes and mandatory payments to them were the main source of income for the state treasury. Taxes and other mandatory payments are collected in accordance with the established procedure. Articles 51 and 123 of the Constitution of the Republic of Uzbekistan also define them as one of the duties and obligations of citizens. In tax legislation, the tax system is interpreted more briefly and the sum of taxes and mandatory payments that have the same essence and form a centralized monetary fund is called the tax system. This article discusses the types of taxes, direct and indirect taxes.