Модернизация концепции налоговой политики Республики Узбекистан
Ключові слова:
глобалізація; транснаціоналізація; податкова реформа; податкова політика; податкові ставки; сучасний механізм оподаткування; оподаткування доходу.
Анотація
Стаття присвячена дослідженню реалізації податкових реформ в Республіці Узбекистан в рамках Концепції вдосконалення податкової політики, аналізуються окремі аспекти її реалізації, а також ефективність упровадження положень Податкового Кодексу РУз в новій редакції. Розроблено рекомендації щодо поліпшення податкової системи.
Завантаження
Дані завантаження ще не доступні.
Посилання
1. Law of the Republic of Uzbekistan on Introducing Amendments and Additions to the Tax Code of the Republic of Uzbekistan №ZRU-599 (2019, December 30). Retrieved from: https://lex.uz/docs/4674018 [in Russian].
2. Decree of the President of the Republic of Uzbekistan on the Concept of Improving the Tax Policy of the Republic of Uzbekistan №UP-5468 (2018, June 29). Retrieved from: https://www.lex.uz/ru/docs/3802374/ [in Russian].
3. Vahabov, A. V. & Zhuraev, A. S. (2009). Nalogi i nalogooblozhenie [Taxes and taxation]. Tashkent: Sharq [in Russian].
4. Voronin, S. А. (2017). Nalogoviy mexanizm stimulirovaniya innovatsiy i neobxodimostь yego sovershenstvovaniya v Uzbekistane [Tax mechanism for stimulating innovation and the need to improve it in Uzbekistan]. Rossiya: tendentsii i perspektivy razvitiya – Russia: trends and development, 12 (1), 540–544[in Russian].
5. Zaynalov Dj. R. (2018). Dostoinstva i nedostatki optimizatsii nalogooblojeniya i nalogovoy stavki v usloviyax razvivayuщeysya ekonomiki [Advantages and disadvantages of optimizing taxation and tax rate in a developing economy]. POLISH SCIENCE JOURNAL, 1, 48–53 [in Russian].
6. Zaynalov Dj. R., Аlieva S. S. & Xamraev M. S. (2017). Neobxodimost okazaniya kachestvennix uslug nalogoplatelsh’ikam slujbami nalogovoy inspektsii [The need to provide quality services to taxpayers by tax inspection services]. Servis – Service, 2, 109–114 [in Russian].
7. Zaripov X. B. (2019). Ekonomicheskoe znachenie nalogov i nalogovaya politika Uzbekistana [The economic importance of taxes and tax policy in Uzbekistan]. Ekonomika i biznes : teoriya i praktika – Economics and business : theory and practice, 5–2, 44–48 [in Russian].
8. Malikov, T. S. (2002). Aktualnye voprosy nalogooblozhenija. [Actual issues of taxation]. Tashkent : Akademia [in Uzbekistan].
9. Prezident oboznachil 8 klyuchevix napravleniy dlya dalneyshego rosta ekonomiki [The President outlined 8 key areas for further economic growth]. gazeta.uz/ru. Retrieved from : https://www.gazeta.uz/ru/2020/06/09/economy/ [in Russian].
10. Safarov G. A. (2015). Osobennosti nalogovoj sistemy Respubliki Uzbekistan [Features of the tax system of the Republic of Uzbekistan]. Jekonomika i biznes: teorija i praktika – Economics and business: theory and practice, 2, 65–67 [in Russian].
11. Zajnalov Zh.R., Alieva S.S. & Ahrorov Z.O. (2019). Soliqlar va soliqqa tortish. U’quv qu’llanma. [Tax and taxation]. Samarqand : Zarafshon. [in Uzbekistan].
12. Tashmuradova B. (2007). Iқtisodij taraққijotga jerishishda soliқlardan samarali fojdalanish. Extended abstract of Doctor’s thesis. Tashkent. [in Uzbekistan].
13. Toshmatov Sh. & Abdurahmonov O. (2009) Nalogi i nalogooblozhenie. [Tax and taxation]. Tashkent : NORMA [in Russian].
14. Yuldashev A. (2007) Nalogi i nalogooblozhenie [Tax and taxation]. Tashkent : Nauka i tehnologija [in Russian].
15. Data of the Ministry of Finance of Uzbekistan (2020). mf.uz. Retrieved from : https://www.mf.uz [in Uzbekistan].
16. Data of the State Committee of the Republic of Uzbekistan on Statistics (2020). stat.uz. Retrieved from : https://stat.uz [in Uzbekistan].
2. Decree of the President of the Republic of Uzbekistan on the Concept of Improving the Tax Policy of the Republic of Uzbekistan №UP-5468 (2018, June 29). Retrieved from: https://www.lex.uz/ru/docs/3802374/ [in Russian].
3. Vahabov, A. V. & Zhuraev, A. S. (2009). Nalogi i nalogooblozhenie [Taxes and taxation]. Tashkent: Sharq [in Russian].
4. Voronin, S. А. (2017). Nalogoviy mexanizm stimulirovaniya innovatsiy i neobxodimostь yego sovershenstvovaniya v Uzbekistane [Tax mechanism for stimulating innovation and the need to improve it in Uzbekistan]. Rossiya: tendentsii i perspektivy razvitiya – Russia: trends and development, 12 (1), 540–544[in Russian].
5. Zaynalov Dj. R. (2018). Dostoinstva i nedostatki optimizatsii nalogooblojeniya i nalogovoy stavki v usloviyax razvivayuщeysya ekonomiki [Advantages and disadvantages of optimizing taxation and tax rate in a developing economy]. POLISH SCIENCE JOURNAL, 1, 48–53 [in Russian].
6. Zaynalov Dj. R., Аlieva S. S. & Xamraev M. S. (2017). Neobxodimost okazaniya kachestvennix uslug nalogoplatelsh’ikam slujbami nalogovoy inspektsii [The need to provide quality services to taxpayers by tax inspection services]. Servis – Service, 2, 109–114 [in Russian].
7. Zaripov X. B. (2019). Ekonomicheskoe znachenie nalogov i nalogovaya politika Uzbekistana [The economic importance of taxes and tax policy in Uzbekistan]. Ekonomika i biznes : teoriya i praktika – Economics and business : theory and practice, 5–2, 44–48 [in Russian].
8. Malikov, T. S. (2002). Aktualnye voprosy nalogooblozhenija. [Actual issues of taxation]. Tashkent : Akademia [in Uzbekistan].
9. Prezident oboznachil 8 klyuchevix napravleniy dlya dalneyshego rosta ekonomiki [The President outlined 8 key areas for further economic growth]. gazeta.uz/ru. Retrieved from : https://www.gazeta.uz/ru/2020/06/09/economy/ [in Russian].
10. Safarov G. A. (2015). Osobennosti nalogovoj sistemy Respubliki Uzbekistan [Features of the tax system of the Republic of Uzbekistan]. Jekonomika i biznes: teorija i praktika – Economics and business: theory and practice, 2, 65–67 [in Russian].
11. Zajnalov Zh.R., Alieva S.S. & Ahrorov Z.O. (2019). Soliqlar va soliqqa tortish. U’quv qu’llanma. [Tax and taxation]. Samarqand : Zarafshon. [in Uzbekistan].
12. Tashmuradova B. (2007). Iқtisodij taraққijotga jerishishda soliқlardan samarali fojdalanish. Extended abstract of Doctor’s thesis. Tashkent. [in Uzbekistan].
13. Toshmatov Sh. & Abdurahmonov O. (2009) Nalogi i nalogooblozhenie. [Tax and taxation]. Tashkent : NORMA [in Russian].
14. Yuldashev A. (2007) Nalogi i nalogooblozhenie [Tax and taxation]. Tashkent : Nauka i tehnologija [in Russian].
15. Data of the Ministry of Finance of Uzbekistan (2020). mf.uz. Retrieved from : https://www.mf.uz [in Uzbekistan].
16. Data of the State Committee of the Republic of Uzbekistan on Statistics (2020). stat.uz. Retrieved from : https://stat.uz [in Uzbekistan].
Переглядів анотації: 81 Завантажень PDF: 41 Завантажень PDF: 23
Опубліковано
2020-11-05
Як цитувати
(1)
Зайналов, Д.; Алиева, С. Модернизация концепции налоговой политики Республики Узбекистан. fp 2020, 37-49.
Розділ
Статті
