Податкова політика в світлі реалізації стратегії дій Республіки Узбекистан в 2017-2021 роках
Ключові слова:
податки; податкові ставки; податкова політика; податкові перевірки; фінансові санкції; податкове регулювання; податкова реформа
Анотація
Стаття присвячена аналізу та оцінці системи податкових пільг і санкцій, що застосовуються в Узбекистані. Показана дінаміка і вплив зміни податкових ставок на доходи державного бюджету. Особливу, найбільш значущу увагу приділено оцінці та аналізу фінансових санкцій, які діють в Республіці Узбекистан, а так же їх впливу на податкову політику держави, спрямовану на вдосконалення податкових відносин.
Завантаження
Дані завантаження ще не доступні.
Посилання
1. Law of the Republic of Uzbekistan on State Tax Service № 474-I. (1997, August 29). Retrieved from: https://lex.uz/docs/40146.
2. Law of the Republic of Uzbekistan on Introducing Amendments and Additions to the Tax Code of the Republic of Uzbekistan. №ЗРУ-599 (2019, December 30) Retrieved from: https://lex.uz/docs/4674018
3. Resolution of the President of the Republic of Uzbekistan On the Forecast of Basic Macroeconomic Indicators and Parameters of the State Budget of the Republic of Uzbekistan for the corresponding years
4. Resolution of the President of the Republic of Uzbekistan on the Additional Measures to Improve Tax Administration № 4389 (2019, July 10). Retrieved from: https://lex.uz/docs/4415358
5. The Decree of the President of the Republic of Uzbekistan On the Develop-ment Strategy of the Republic of Uzbekistan № 4947 (2017, February 17). Retrieved from: https://lex.uz/docs/3107042
6. Abduazimova, L. (2019) Kolichestvo platel'shhikov NDS uvelichilos' v 6 raz. [The number of VAT payers increased 6 times] Retrieved from: https://buxgalter.uz/novosti/kolichestvo_platelshchikov_nds_uvelichilos_v_6_raz
7. Ashurova, N.B. (2018) Sovershenstvovanie mehanizma nalogooblozhenija v obespechenii ustojchivogo jekonomicheskogo rosta [Improving the mechanism of taxation in ensuring sustainable economic growth]. Doctor’s thesis. T: Tashkent [in Russian]
8. Balackij, E. (1997) Lafferovy jeffekty i finansovye kriterii jekonomicheskoj dejatel'nosti [Laffer effects and financial criteria for economic activity]. ME&MO, 11, 31-43 [in Russian]
9. Blaug, M. (1994) Jekonomicheskaja mysl' v retrospektive. [Economic thought in retrospect]. Moscow: Delo. [in Russian]
10. Vahabov, A.V. & Zhuraev, A.S. (2009). Nalogi i nalogooblozhenie. Uchebnik. [Taxes and taxation. Textbook]. Tashkent: Sharq [in Russian]
11. Vahabov, A.V.& Malikov, T.S. (2011) Molija: darslik [Finance. Textbook] Tashkent: Sharq [in Uzbek]
12. Vylkova, E.S. (2011) Nalogovoe planirovanie: uchebnik dlja magistrov. [Taxes and taxation. Textbook]. Moscow: Jurajt [in Russian]
13. Zaynalov, Zh.R., Ajmagambetov E.B. & Kuchkorov, R. (2012) Teoreticheskie aspekty sovershenstvovanija sistemy nalogooblozhenija. [Theoretical aspects of improving the tax system. Problems of development of accounting and analytical space in the conditions of innovative development of the economy] Problemy razvitija uchetno-analiticheskogo prostranstva v uslovijah innovacionnogo razvitija jekonomiki: materialy mezhdunarodnoj nauchno-prakticheskoj konferencii - Materials of the international scientific-practical conference: Problems of development of accounting and analytical space in the conditions of innovative development of the economy. (pp. 14-25). Tambov: Business-science-society [in Russian]
14. Malikov, T.S. (2002) Aktual'nye voprosy nalogooblozhenija. Uchebnoe posobie. [Actual issues of taxation. Tutorial]. Tashkent: Akademia [in Uzbekistan]
15. Mankiw. N.G. (1999) Principy jekonomiki. [Principles of microeconomics] St. Petersburg: Piter Com [in Russian]
16. Chernik, D.G. (Ed.). (2011). Nalogi i nalogooblozhenie. [Tax and taxa-tion]. Moscow: JuNITI-DANA [in Russian]
17. Majburova, I.A. (Ed.). (2011). Nalogi i nalogooblozhenie. [Tax and taxa-tion]. Moscow: JuNITI-DANA [in Russian]
18. Petti, W. (1997) Traktat o nalogah i sborah. Slovo mudrym. Raznoe o den'gah. [Treatise on taxes and fees. The word wise. Miscellaneous about money]. Moscow: Os’-89 [in Russian]
19. Pushkareva, V.M. (1996) Istorija finansovoj mysli i politiki nalogov. [His-tory of financial thought and tax policy]. Moscow: INFRA-M [in Russian]
20. Rengol'd, O.V. (2013) Nalogi i nalogooblozhenie na avtomobil'nom transporte dlja studentov jekonomicheskih special'nostej: uchebnoe posobie. [Taxes and taxation on road transport for students of economic specialties: a training manual]. Omsk: SibADI [in Russian]
21. Samujel'son, P.A. & Nordhaus, V.D. (1999) Jekonomika [Economy].-15-ed. Moscow: Binom-KNORUS [in Russian]
22. Smith, A. (1962) Issledovanija o prirode i prichinah bogatstva narodov. [Studies on the nature and causes of the wealth of peoples]. Moscow: INFRA- M [in Russian]
23. Toshmatov, Sh. & Abdurahmonov, O. (2009) Nalogi i nalogooblozhenie. Uchebnoe posobie. [Taxes and taxation. Tutorial]. Tashkent: NORMA [in Russian]
24. Toshmurodov, B. (2002). Soliklar vositasida iktisodijotni boshkarish mehanizmi. [Mechanisms for managing the economy through taxes]. Tashkent: NORMA [in Uzbek]
25. Grjaznova, A.G. & Markina. E.V. (Ed). (2012) Finansy [Finance]. 2-ed. Moscow: Finance and Statistics. [in Russian]
26. Fisher S., Dornbush R. & Shmalenzi R. (1993) Ekonomika. [Economic]. Moscow: Delo Ltd. [in Russian]
27. Yuldashev, A. (2007) Nalogi i nalogooblozhenie. Uchebnoe posobie. [Taxes and taxation. Tutorial]. Tashkent: Science and technology [in Russian]
28. Yutkina, T.F. (2002) Nalogi i nalogooblozhenie: Uchebnik. [Taxes and Taxation: A Textbook] 2 ed. Moscow: INFRA- M [in Russian]
29. Yahjoev, K. (1998) Uzbekistonda solik tizimi. [Tax system of Uzbekistan]. Tashkent: Mekhnat [in Uzbek]
30. Data of the Ministry of Finance of Uzbekistan (2019). Retrieved from: www.mf.uz.
31. Data of the State Tax Committee of the Republic of Uzbekistan. (2019) Retrieved from: www.soliq.uz
32. Data of the NORMA Company Data, from Information retrieval and expert systems. Retrieved from: https://www.norma.uz.
2. Law of the Republic of Uzbekistan on Introducing Amendments and Additions to the Tax Code of the Republic of Uzbekistan. №ЗРУ-599 (2019, December 30) Retrieved from: https://lex.uz/docs/4674018
3. Resolution of the President of the Republic of Uzbekistan On the Forecast of Basic Macroeconomic Indicators and Parameters of the State Budget of the Republic of Uzbekistan for the corresponding years
4. Resolution of the President of the Republic of Uzbekistan on the Additional Measures to Improve Tax Administration № 4389 (2019, July 10). Retrieved from: https://lex.uz/docs/4415358
5. The Decree of the President of the Republic of Uzbekistan On the Develop-ment Strategy of the Republic of Uzbekistan № 4947 (2017, February 17). Retrieved from: https://lex.uz/docs/3107042
6. Abduazimova, L. (2019) Kolichestvo platel'shhikov NDS uvelichilos' v 6 raz. [The number of VAT payers increased 6 times] Retrieved from: https://buxgalter.uz/novosti/kolichestvo_platelshchikov_nds_uvelichilos_v_6_raz
7. Ashurova, N.B. (2018) Sovershenstvovanie mehanizma nalogooblozhenija v obespechenii ustojchivogo jekonomicheskogo rosta [Improving the mechanism of taxation in ensuring sustainable economic growth]. Doctor’s thesis. T: Tashkent [in Russian]
8. Balackij, E. (1997) Lafferovy jeffekty i finansovye kriterii jekonomicheskoj dejatel'nosti [Laffer effects and financial criteria for economic activity]. ME&MO, 11, 31-43 [in Russian]
9. Blaug, M. (1994) Jekonomicheskaja mysl' v retrospektive. [Economic thought in retrospect]. Moscow: Delo. [in Russian]
10. Vahabov, A.V. & Zhuraev, A.S. (2009). Nalogi i nalogooblozhenie. Uchebnik. [Taxes and taxation. Textbook]. Tashkent: Sharq [in Russian]
11. Vahabov, A.V.& Malikov, T.S. (2011) Molija: darslik [Finance. Textbook] Tashkent: Sharq [in Uzbek]
12. Vylkova, E.S. (2011) Nalogovoe planirovanie: uchebnik dlja magistrov. [Taxes and taxation. Textbook]. Moscow: Jurajt [in Russian]
13. Zaynalov, Zh.R., Ajmagambetov E.B. & Kuchkorov, R. (2012) Teoreticheskie aspekty sovershenstvovanija sistemy nalogooblozhenija. [Theoretical aspects of improving the tax system. Problems of development of accounting and analytical space in the conditions of innovative development of the economy] Problemy razvitija uchetno-analiticheskogo prostranstva v uslovijah innovacionnogo razvitija jekonomiki: materialy mezhdunarodnoj nauchno-prakticheskoj konferencii - Materials of the international scientific-practical conference: Problems of development of accounting and analytical space in the conditions of innovative development of the economy. (pp. 14-25). Tambov: Business-science-society [in Russian]
14. Malikov, T.S. (2002) Aktual'nye voprosy nalogooblozhenija. Uchebnoe posobie. [Actual issues of taxation. Tutorial]. Tashkent: Akademia [in Uzbekistan]
15. Mankiw. N.G. (1999) Principy jekonomiki. [Principles of microeconomics] St. Petersburg: Piter Com [in Russian]
16. Chernik, D.G. (Ed.). (2011). Nalogi i nalogooblozhenie. [Tax and taxa-tion]. Moscow: JuNITI-DANA [in Russian]
17. Majburova, I.A. (Ed.). (2011). Nalogi i nalogooblozhenie. [Tax and taxa-tion]. Moscow: JuNITI-DANA [in Russian]
18. Petti, W. (1997) Traktat o nalogah i sborah. Slovo mudrym. Raznoe o den'gah. [Treatise on taxes and fees. The word wise. Miscellaneous about money]. Moscow: Os’-89 [in Russian]
19. Pushkareva, V.M. (1996) Istorija finansovoj mysli i politiki nalogov. [His-tory of financial thought and tax policy]. Moscow: INFRA-M [in Russian]
20. Rengol'd, O.V. (2013) Nalogi i nalogooblozhenie na avtomobil'nom transporte dlja studentov jekonomicheskih special'nostej: uchebnoe posobie. [Taxes and taxation on road transport for students of economic specialties: a training manual]. Omsk: SibADI [in Russian]
21. Samujel'son, P.A. & Nordhaus, V.D. (1999) Jekonomika [Economy].-15-ed. Moscow: Binom-KNORUS [in Russian]
22. Smith, A. (1962) Issledovanija o prirode i prichinah bogatstva narodov. [Studies on the nature and causes of the wealth of peoples]. Moscow: INFRA- M [in Russian]
23. Toshmatov, Sh. & Abdurahmonov, O. (2009) Nalogi i nalogooblozhenie. Uchebnoe posobie. [Taxes and taxation. Tutorial]. Tashkent: NORMA [in Russian]
24. Toshmurodov, B. (2002). Soliklar vositasida iktisodijotni boshkarish mehanizmi. [Mechanisms for managing the economy through taxes]. Tashkent: NORMA [in Uzbek]
25. Grjaznova, A.G. & Markina. E.V. (Ed). (2012) Finansy [Finance]. 2-ed. Moscow: Finance and Statistics. [in Russian]
26. Fisher S., Dornbush R. & Shmalenzi R. (1993) Ekonomika. [Economic]. Moscow: Delo Ltd. [in Russian]
27. Yuldashev, A. (2007) Nalogi i nalogooblozhenie. Uchebnoe posobie. [Taxes and taxation. Tutorial]. Tashkent: Science and technology [in Russian]
28. Yutkina, T.F. (2002) Nalogi i nalogooblozhenie: Uchebnik. [Taxes and Taxation: A Textbook] 2 ed. Moscow: INFRA- M [in Russian]
29. Yahjoev, K. (1998) Uzbekistonda solik tizimi. [Tax system of Uzbekistan]. Tashkent: Mekhnat [in Uzbek]
30. Data of the Ministry of Finance of Uzbekistan (2019). Retrieved from: www.mf.uz.
31. Data of the State Tax Committee of the Republic of Uzbekistan. (2019) Retrieved from: www.soliq.uz
32. Data of the NORMA Company Data, from Information retrieval and expert systems. Retrieved from: https://www.norma.uz.
Переглядів анотації: 156 Завантажень PDF: 64 Завантажень PDF: 29
Опубліковано
2020-05-04
Як цитувати
(1)
Зайналов, Д.; Алієва, С. Податкова політика в світлі реалізації стратегії дій Республіки Узбекистан в 2017-2021 роках. fp 2020, 19-33.
Розділ
Статті
